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NY N024445




March 28, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.21.0095

Ms. Toni Shang
Liberty Global Group
1852 Langley Avenue
Irvine, CA 92614

RE: The tariff classification of trash can liners from China.

Dear Ms. Shang:

In your letter dated March 4, 2008, you requested a tariff classification ruling.

The sample provided with your letter is identified as an elastic trash liner. The liner is designed to fit a variety of sizes and shapes of trash cans or wastepaper baskets, particularly those with cuffed top rims. It is composed of 1 mil thick polyethylene plastic sheeting and has an elastic cord in a heat sealed channel along the top edge. The two ends of the elastic cord are threaded through a plastic clip and tied together. The elastic top keeps the liner secure on the rim at the top of the can. The elastic liner bag is imported packed for retail sale in a package with five thinner gauge vented trash bags, also made of polyethylene plastic sheeting, that are used as secondary liners. The cardboard header describes the product as a durable liner that keeps the inside of a trash can or wastepaper basket clean. The printed header illustrates how to secure the elastic trash liner onto a trash container and how to secure the vented trash bags inside the elastic liner. The vented trash bags do not have handles, drawstrings or any other closure. Although the elastic liner can be used more than once, it is flimsily constructed and is not designed for long term use.

The applicable subheading for the elastic trash liner and the vented trash bags will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags (including cones), of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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