The tariff classification of a plastic gift bag from Korea.

NY J84647 May 28, 2003 CLA-2-39:RR:NC:SP:221 J84647 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Ms. Rita M Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a plastic gift bag from Korea. Dear Ms. Powell: In your letter dated May 1, 2003, on behalf of Florists’ Transworld Delivery, you requested a tariff classification ruling. A sample was provided with your letter. The gift bag is composed of plastic sheeting and has textile handles. The bag has a paperboard insert at the bottom and paper strips at the top for support. The bag will be used to package gift items. You did not specify the type of plastic the bag is composed of. The applicable subheading for the bag, if composed of polyethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the bag, if composed of a plastic material other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3 percent ad valorem. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division