The tariff classification of poop bags and a poop bag dispenser set from China.

N287730 July 25, 2017 CLA-2-39:OT:RR:NC:N1:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095; 3926.90.9996 Ronnie Wu Ribest Ribbons and Bows (USA), Inc. dba Ribest USA 1050 Slocum Avenue, Unit E Ridgefield, NJ 07657 RE: The tariff classification of poop bags and a poop bag dispenser set from China. Dear Mr. Wu: In your letter, received in this office on June 28, 2017, you requested a tariff classification ruling. Representative samples were submitted with your request and will be returned to you under separate cover. The products to be imported are “EASY AS 1 DOO 3” biodegradable plastic poop bags. Composed of 99 percent polyethylene (PE) and 1 percent EPI (an oxo-biodegradable additive), these lime green colored printed bags are used for the pick-up and disposal of dog waste. You indicate that all of the bags have a thickness of .55 mils, are imported in retail packaging and are available either unscented (blue box) or in a lavender scented (pink box). The first box contains a roll of 300 scented bags. These bags measure 13 inches in length, 8 inches in width and are perforated for easy separation. The packaging features a 7 inch long perforated section along the top which can be removed allowing the cardboard box to act as a dispenser. The second box contains 120 folded scented poop bags with handles. These T-shirt style bags measure 13.5 inches in length, 7 inches in width and have gusseted sides. The packaging features a 3.5 inch diameter semi-circular perforation which allows the back of the cardboard box to act as a dispenser. The third box contains 120 (8 refills containing 15 bags per roll) scented poop bags. These bags measure 13 inches in length, 9 inches in width and are perforated for easy separation. The fourth box contains 120 (8 refill rolls containing 15 bags per roll) unscented poop bags. These bags measure 13 inches in length, 9 inches in width and are perforated for easy separation. The fifth box contains 240 poop bags (16 refills containing 15 bags per roll) and a reusable plastic dog bone-shaped dispenser. The bags measure 13 inches X 9 inches, while the dispenser is approximately 3 inches in length and incorporates a Velcro strap. The Explanatory Notes to the Harmonized Tariff System (HTSUS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the refill rolls and dispenser to be a set for tariff purposes, the essential character of which is imparted by the dispenser. The applicable subheading for the poop bags will be 3923.21.0095, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones): Of polymers of ethylene: Other: Other. The general rate of duty will be 3 percent ad valorem. The applicable subheading for the poop bag dispenser set will be 3926.90.9996, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other. The general rate of duty will be 5.3 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 https://hts.usitc.gov/current. You have asked whether the bags are subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (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 https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s 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 April Cutuli at april.a.cutuli@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division