The tariff classification of polyethylene packaging bags from Canada.

NY G89928 April 26, 2001 CLA-2-39:RR:NC:SP:221 G89928 CATEGORY: Classification TARIFF NO.: 3923.21.0019 Mr. Elliot L. Berger Cycle Plastics Industries 2512 Madison N.E. Albuquerque, NM 87110 RE: The tariff classification of polyethylene packaging bags from Canada. Dear Mr. Berger: In your letter dated April 10, 2001, you requested a tariff classification ruling. The four samples submitted with your request are polyethylene bags used for the packaging of cotton balls or cosmetic applicator pads. The packaging bag for the cosmetic applicator pads measures approximately 3 ¾ inches in width by 11 inches in length with a thickness of 1.8 mils. The packaging bags for the cotton balls measure approximately 8 ¼ to 8 ½ inches in width by 14 ½ to 16 ½ inches in length with a thickness of 1.5 mils. The bags are heat sealed on the sides and incorporate an integral extruded closure at the top. Above the extruded closure the bags have been perforated to permit easy removal of the top strip, allowing access to the reclosable seal. The bags are open at the bottom. After the bags are packed with the domestically produced cotton balls or pads, the bottom will be heat sealed. The bags are of flimsy construction, neither designed for nor capable of prolonged use. The integral closure allows for repeated opening and resealing as the contents are used, but the thin gauge of the polyethylene is too insubstantial to withstand continual use subsequent to the depletion of the contents. The bags are printed with descriptive information regarding the contents. Any use of these bags after the contents have been consumed would be a fugitive use. The bags are considered to be disposable containers. The applicable subheading for the polyethylene packaging bags will be 3923.21.0019, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags: of polymers of ethylene, reclosable, with integral extruded closure, other. The general rate of duty will be 3 percent ad valorem. You have inquired as to whether the bags must be marked to indicate Canada as the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.1(d), Customs Regulations [19 CFR 134.1(d)], defines "ultimate purchaser" as "generally the last person in the United States who will receive the article in the form in which it was imported." Section 134.24(b), Customs Regulations [19 CFR 134.24(b)], provides that disposable containers, not designed or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container that reaches the ultimate purchaser. The company that fills the bags with the cotton balls or pads is considered to be the ultimate purchaser of the packaging bags. Therefore, the bags may be excepted from individual marking provided the shipping containers in which they are imported are marked to indicate the country of origin of the articles, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened. We note that all four samples are printed with a domestic address, and three include the legend, “Made in U.S.A.” References to domestic locales can lead to confusion over the country of origin of the contents. Such references, therefore, are not acceptable unless the contents with which the containers will be packaged are of American origin. Your proposed marking will be acceptable only if the port director at the port of entry is satisfied that the packaging bags will be filled only with products made in the United States. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division