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NY 864927


August 1, 1991

CLA-2-39:S:N:N3G:221 864927

CATEGORY: CLASSIFICATION

TARIFF NO.: 9801.00.10

Mr. Barton Siebring
Bart Mechanical Developments Co.
2442 East Collier
Grand Rapids, Michigan 49506

RE: Duty exemption applicable to plastic bags made in the United States and packaged in Mexico.

Dear Mr. Siebring:

In your letter dated June 26, 1991, you requested a ruling as to any duty exemptions applicable to products made in the United States and returned after certain packaging operations performed in Mexico.

Plastic trash bags made in the United States will be exported to Mexico. In Mexico, the bags will be inserted one inside the other to make a nest of twenty one bags. The bags will then be packaged in a box which is also made in the United States. The nested bags are used as liners for waste containers. When one bag is filled, it is removed and the next filled, and so on, until all twenty one bags are used.

Subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTS), provides for the duty-free entry of products made in the United States that are exported and returned without having been advanced in value or improved in condition by any means while abroad. The bags are returned to the United States without any alteration or change in the articles themselves. Therefore, they are entitled to duty-free treatment under subheading 9801.00.10, HTS, when returned to the United States, upon compliance with the documentary requirements of section 101, Customs Regulations (19 C.F.R. 10.1).

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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