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April 5, 1999

CLA-2-39:RR:NC:SP:221 D89011


TARIFF NO.: 3923.21.0019

Ms. Jane Montgomery
PAK 2000, Inc.
P.O. Box 438
Mirror Lake, NH 03853

RE: The tariff classification of polyethylene plastic bags from Mexico.

Dear Ms. Montgomery:

In your letter dated March 5, 1999, you requested a tariff classification ruling.

A sample was included with your letter. The polyethylene bag will be imported empty and used to package panty hose. The bag measures approximately 7 1/4" by 11 1/2 inches. The bag can be closed at the top with a “Zip-Lock” type closure. The bottom of the bag is open, and is intended to be heat sealed after the panty hose is inserted into the bag.

The applicable tariff provision for the bags will be 3923.21.0019, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be 3 percent ad valorem.

You also inquired about the country of origin marking requirements. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.1(d), Customs

Regulations [19 CFR 134.1(d)], defines "ultimate purchaser" as "generally the last person in the United States who will receive the article in the form in which it was imported."

Section 134.24(b), Customs Regulations [19 CFR 134.24(b)], provides that disposable containers, not designed or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container which reaches the ultimate purchaser.

The packers of the panty hose are considered to be the ultimate purchasers of the bags. Therefore, the bags may be excepted from individual marking provided the shipping containers in which they are imported are marked to indicate the country of origin of the bags, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Robert B. Swierupski

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