The tariff classification of insulated merchandise bags from Japan or Korea

N235069 December 3, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Avenue, Suite 300 Valley Stream, NY 11580 RE: The tariff classification of insulated merchandise bags from Japan or Korea Dear Ms. Miniaci: In your letter dated October 18, 2012, on behalf of Royce’ Confect USA, Inc., you requested a tariff classification ruling. Two sample merchandise bags were provided with your letter. The bags are constructed of two layers of unbacked, unsupported and unreinforced sheets of plastics sandwiching a thin layer of cellular plastics. The exterior layer is polyethylene terephthalate (PET) film, the interior layer is high density polyethylene film, and the middle layer is foamed polyethylene. The bags are provided to retail customers to convey perishable items from the point of purchase to the point of destination. The slight insulation helps to maintain the temperature of the goods packed therein. Item C, identified as the Nama Chocolate cooling bag, measures approximately 9 inches in height by 8 inches in width with no gusset. The surface is covered with repetitive printing of the logo “Royce’ Chocolate.” Item B, identified as Cooling Bag (S) NCV, measures approximately 9 inches in length by 5 ¾ inches in width by 8 ½ inches in height. The surface is silver colored and appears to have been metallized. Both bags are flimsily constructed and are not suitable for prolonged use. Neither bag has a handle. The applicable subheading for the insulated merchandise 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. 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, Thomas J. Russo Director National Commodity Specialist Division