The tariff classification of trick or treat bags from China.

N043359 November 21, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Maria Johnson Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of trick or treat bags from China. Dear Ms. Johnson: In your letter dated October 22, 2008, you requested a tariff classification ruling. The three samples provided with your letter are described as trick or treat bags used on Halloween for collecting candies. The bags are composed of polyethylene plastic sheeting with heat sealed seams and molded plastic handles. They are similar to shopping bags and are not of a material or construction suitable for long term use. Each bag measures 15 ½ inches in height by 13 ½ inches in width. Style 18756 is a Spiderman treat bag. Style 18737 is a Barbie treat bag. Style 18742 is a Diego treat bag. The bags will be sold individually to customers and are each imprinted with a UPC code for individual sales. As you requested, the samples will be returned. The applicable subheading for the trick or treat bags will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of plastics.: of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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