The tariff classification of Halloween bags from China

N047909 January 13, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of Halloween bags from China Dear Mr. Williams: In your letter dated December 8, 2008, you requested a tariff classification ruling. Sample bags were provided with your letter. The bags, identified as style CD067, are composed of biodegradable plastics material derived from a corn flour base. The bags have handles and measure approximately 12 inches in width by 17 inches in height. The bags, which are printed with Halloween motifs, will be marketed for trick or treating. The bags are flimsily constructed and are not designed for prolonged use. The applicable subheading for the bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: sack and bags (including cones): of other plastics. 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