The tariff classification of retail carrier bags from China or Vietnam

N244503 August 26, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0085 Ms. Emily Faulkner AIT Customs Brokerage 701 N. Rohlwing Road Itasca, IL 60143 RE: The tariff classification of retail carrier bags from China or Vietnam Dear Ms. Faulkner: In your letter dated July 25, 2013, on behalf of Young Innovations, dba Plak Smacker, you requested a tariff classification ruling. You provided links to six items on the importer’s website. All of the items are polyethylene retail carrier bags. The bags have a die-cut oval perforation through both sides to form a handle. Style 40230 measures 9 inches in width by 12 inches in length. The remaining styles measure 7 inches in width by 9 inches in length. All are printed with words, images or both. The styles that are the subject of your request, with the description of the printing on the front, are: Item 40200: Happy Face Small – image of a smiley face and the word “Smile” Item 40204: Ortho Teeth/Floss – image of two teeth and a length of dental floss Item 40209: Ocean Pals – images of sea creatures Item 40221: Got Smile – the phrase “Got Smile?” Item 40230: Smile Power large – image of a smiling frog and the phrase “Smile Power” Item 40232: Economy – the words “Brush Floss Smile!” You suggest classification in subheading 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: of polymers of ethylene…other: other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Classification is in the provision that most specifically describes the product. The subheading that you suggest applies only to bags that are other than those described in previous subheadings. The retail carrier bags are specifically described in subheading 3923.21.0085, HTSUS. The applicable subheading for the polyethylene retail carrier bags will be 3923.21.0085, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of polymers of ethylene…polyethylene retail carrier bags (PRCBs) with handles (including drawstrings), with no length or width shorter than 6 inches or longer than 40 inches. The general 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/. Polyethylene retail carrier bags from China and Vietnam may be subject to antidumping duties (AD) or countervailing duties (CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/ 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) 733-2032. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division