United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 880403 - NY 880596 > NY 880451

Previous Ruling Next Ruling
NY 880451





November 19, 1992

CLA-2-39:S:N:N3D:221 880451

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9090

Mr. Paul B. Buckley
#3 - 444 West 12th Avenue
Vancouver, British Columbia
Canada V5Y 1V3

RE: The tariff classification of plastic bag holders from Canada.

Dear Mr. Buckley:

In your letter, dated November 02, 1992, you requested a tariff classification ruling.

The sample submitted with your letter is a plastic bag holder, identified as "Ace Ears." It is molded of styrene or ABS plastics and measures approximately 5 inches by 2 inches. A hook and loop patch glued to the back enables it to be attached to a variety of surfaces. It is designed to hold a plastic bag so that it may be used as a refuse container. It can be attached to a machine, or used in an automobile, home or office. The bottom of the holder has a semicircular shape. The top tapers to a prong-shaped extension on each side. Plastic bags with handles may be hung by placing the handles onto the prongs. Bags without handles may be pierced and hung onto the prongs. There is a small compartment which can be used to hold a pen, pencil, or folded road map.

The applicable subheading for the bag holder will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling