NY 865130: The tariff classification of plastic bags from Taiwan orChina when imported with shoes.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

 
                                   NY 865130

                              July 29, 1991      


CLA-2-39:S:N:N3G:221 865130 

CATEGORY:  Classification

Mr. Joseph F. Straus
BBC International Ltd.
19 West 34th Street
New York, NY  10001

RE:  The tariff classification of plastic bags from Taiwan or
China when imported with shoes.

Dear Mr Straus:

     In your letter dated June 27, 1991, you requested a tariff
classification ruling.        
      
     In NY Ruling 864257 of June 25, 1991, the plastic bags were
classified in subheading 3923.29.0000, Harmonized Tariff Schedule
of the United States (HTS).  That ruling applies only to bags
that are imported separately from the shoes.  Bags that are
imported with the shoes are considered packing material for the
shoes, and such bags are subject to the same rate of duty as the
shoes.

     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
                                             New York Seaport