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February 10, 1999

CLA-2-39:RR:NC:SP:221 D86734

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.29.0000

Mr. R. Kevin Williams
O’Donnell, Byrne & Williams
20 North Wacker Drive
Suite 1416
Chicago, IL 60606

RE: The tariff classification of an ice cream bag and pizza bag from Taiwan.

Dear Mr. Williams:

In your letter dated January 8, 1999, on behalf of Thermal Bags by Ingrid, you requested a tariff classification ruling.

A sample, identified as an ice cream bag, was submitted with your request. You state that the bag is intended for one time use to maintain the temperature of an ice cream cake or pie as it is transported from the retail store to the home, and that it will be given away free to the customer at the time of purchase. The bag measures approximately 18 inches square and has a flap closure with two plastic snaps. It is made of unsupported sheeting of polyvinyl chloride plastic measuring 0.1 mm in thickness and has heat sealed seams. The exterior is imprinted with pictures illustrating figures from an animated cartoon show. The interior of the bag contains insulation of open cell foamed plastic measuring 3 mm in thickness. The thin gauge of the sheeting, the heat sealed seams, and the relatively insubstantial construction are features indicating that the bag is designed for limited rather than prolonged use. The sample is being returned as you requested.

You also request a ruling on the classification of a pizza bag. No sample of the bag was submitted, but you describe it as being 21 inches square. The classification below is based on the assumption that the pizza bag is identical to the sample ice cream bag in all features other than size.

The applicable subheading for the sample ice cream bag and for a pizza bag identical in construction except for size will be 3923.29.0000, 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 other plastics. The rate of duty will be 5.3 percent ad valorem.

Importations of this merchandise may be subject to the provisions of Section 133 of the Customs Regulations if it copies or simulates a registered trademark recorded with the Customs Service.

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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