The tariff classification of a drawstring bag and biodegradable plastic bag from China

N118463 September 9, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.2000, 3923.29.0000 Michael R. Spano Michael R. Spano & Company, Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of a drawstring bag and biodegradable plastic bag from China Dear Mr. Spano: In your letter dated April 6, 2010, you requested a tariff classification ruling. Your samples will be returned to you. The item that you refer to as the “Earth” shoe bag is a drawstring bag constructed with an outer surface of flax textile material. It is designed to provide protection, portability, organization, and storage to shoes or other personal effects during travel. The bag has an unlined storage area with a drawstring closure at one end. It measures 14.5" (H) x 8" (W). The bag you referred to as a “biodegradable plastic” shoe bag is composed of a biodegradeable plastic polymer sheeting that is derived from corn starch. The bag is flimsily constructed and is not suitable for long term use. It measures approximately 16” (H) and 9” (W). It does not have handles and is perforated with approximately a dozen small holes on each side. It will be used to package shoes. In your letter, you asked for classification of the drawstring bag and plastic bag when imported with a pair of shoes. The drawstring bag is considered a composite good and classified as the component which gives the essential character, in this case the shoes. The flimsy plastic bag, which is used to protect a pair of shoes within a shoebox or used as an outer bag, is considered packing material and not separately classified. Marking with the country of origin is required for the drawstring bag. The applicable subheading for the “Earth” drawstring bag, when imported without a pair of shoes, will be 4202.92.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. The duty rate will be 5.7% ad valorem. The applicable subheading for the flimsy plastic bag, when imported without a pair of shoes, will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags…of other plastics. The duty rate will be 3% 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division