The tariff classification of a gift bag from China

N255241 August 8, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Jane L. Taeger Samuel Shapiro and Company One Charles Center 100 North Charles Street, Suite 1200 Baltimore, MD 21201 RE: The tariff classification of a gift bag from China Dear Ms. Taeger: In your letter dated July 10, 2014, you requested a tariff classification ruling on behalf of your client, Unique Industries. The sample submitted with your request, identified as item 25344, is a bag intended for carrying gifts, candy or party favors. The bag is available in a variety of Disney and other character designs, as well as in holiday designs such as Easter and Halloween themes. It may include printing such as “Happy Birthday” or “Birthday Princess.” The gift bag is constructed of 100% polyethylene (PE) plastic sheeting with a thickness of 3 mils. It measures approximately 11 inches wide x 13 inches high and has stitched side seams and two carrying handles at the top opening. The bag has an attached hangtag printed with marketing information and describing the product as a “Party Tote Bag.” The applicable subheading for the polyethylene party gift 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…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 joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division