The tariff classification of a plastic storage bag from China.

NY K84563 April 8, 2004 CLA-2-39:RR:NC:SP:221 K84563 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Pilar Dorfman E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a plastic storage bag from China. Dear Ms. Dorfman: In your letter dated March 19, 2004, on behalf of Bay Travel Gear, Inc., you requested a classification ruling. The submitted sample is identified as a Christmas tree storage bag. The bag is made from strips not over 5 mm in width, thus meeting the dimensional requirements for textile strips, woven into a fabric, and then heavily and visibly covered on both sides with white plastic coating. The Explanatory Notes to Chapter 39 state that the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. These notes direct that products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material be classified in chapter 39, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color. The bag is fashioned with a plastic zipper that extends the entire length of the bag on one side. The storage bag has a man-made fiber woven carry handle on each end. The bag is designed to store a Christmas tree in and around the home. The sample is returned as you requested. The applicable subheading for the plastic storage bag will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 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