The tariff classification of flower bags from China

N124195 October 19, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095; 3923.29.0000 Ms. Lorie Gurliaccio World Wise Consulting Inc. 1665 NW 102nd Avenue, Suite 107 Doral, FL 33172 RE: The tariff classification of flower bags from China Dear Ms. Gurliaccio: In your letter dated September 13, 2010, on behalf of Costa Farms, you requested a tariff classification ruling. A sample was provided with your letter. The flower bags are sleeves used for packing cut flowers or plants for retail sale. The bags are made of high density polyethylene or high density polypropylene plastic sheeting. The sheeting is perforated with vent holes to permit circulation of air and to enable the plant to be watered directly through the sleeve. The sleeve is approximately 25 inches in height. It measures 21 inches in width at the top and tapers to approximately 8 inches in width at the bottom. The applicable subheading for the polyethylene flower 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 polymers of ethylene…other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the polypropylene flower bags will be 3923.29.0000, HTSUS, 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. 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