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February 16, 1999

CLA-2-39:RR:NC:SP:221 D87258

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.21.0019; 3923.29.0000

Mr. Raymond A. Packer
K C Tackle Manufacturing
Krismon-Cybre, Inc.
P.O. Box 210
Hollsopple, PA 15935

RE: The tariff classification of packaging bags from Japan.

Dear Mr. Packer:

In your letter dated January 13, 1999, you requested a tariff classification ruling.

The sample submitted with your letter is a packaging bag, made of plastic sheeting, with an integral extruded closure. The bag will be used for packaging of domestically produced fishing lures and then shipped back to Japan. You inquire as to whether the bags may be imported free of duty.

The applicable subheading for the packaging bags, if made of polymers of ethylene, will be 3923.21.0019, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...sacks and bags...of polymers of ethylene...reclosable, with integral extruded closure: other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the packaging bags, if made of plastics material other than polymers of ethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics...sacks and bags...of other plastics. The rate of duty will be 3 percent ad valorem.

As products of Japan, the bags are dutiable. You can not receive drawback for imported packaging that is filled with domestic product unless you can claim drawback on that domestic product under 19 U.S.C. subsection 1313(b) or (j)(2). If you believe you may be eligible for such drawback we suggest you contact the Drawback Section, at this address, and provide them with full details concerning the manufacturing, packaging and shipping operations.

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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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