HQ 082975: Tariff classification of a plastic loot bag

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.

                                      HQ 082975

                                    June 15, 1989


          CLA-2  CO:R:C:G  082975C

          CATEGORY:  Classification

          TARIFF NO.:  3923.21.0000

          Mr. Bernard D. Liberati
          General Manager
          Morris Friedman & Company
          320 Walnut Street
          Philadelphia, Pa. 19106-3883

          RE: Tariff classification of a plastic loot bag

          Dear Mr. Liberati:

               Your letter dated September 9, 1988, addressed to our New
          York office concerning the tariff classification of a plastic
          loot bag, has been referred to this office for a direct reply to
          you. A sample was submitted for examination.

          FACTS:

               The sample loot bag is made of thin gauge polyethylene
          plastic with cut out handles. It measures approximately 7 1/2
          inches by 8 3/4 inches. The bag is designed to hold candy and
          small party favors which are distributed to the guests at
          children's parties.

               In New York Ruling Letter (NYRL) 830143 dated June 29, 1988,
          addressed to you, this merchandise was held to be classifiable
          under subheading 3926.90.9050, Harmonized Tariff Schedule of the
          United States (HTSUSA), as other articles of plastics and
          articles of other materials of headings 3901 to 3914, other,

          ISSUE:

               Is the bag considered to be within the purview of heading
          4202, (HTSUSA), as traveling bags, toiletry bags, knapsacks and
          backpacks, handbags, shopping bags ... and similar containers,
          or is it classifiable under either heading 3923, HTSUSA, as
          articles for the conveyance or packing of goods, of plastics, or
          under heading 3926, HTSUSA, as other articles of plastics and
          articles  of other materials of headings 3901 to 3914?















                                        - 2 -


          LAW AND ANALYSIS:

               The loot bag is not within the purview of heading 4202,
          HTSUSA, because it is not similar to the various exemplars named
          therein. These bags are of such flimsy construction that they can
          easily be torn by a child. Also, they are designed to be
          discarded after a single use. Articles classifiable under heading
          4202, HTSUSA, are designed for more than one time use.

               The Explanatory Note to heading 3923, HTSUSA, states that
          the articles covered therein include "[c]ontainers such as boxes,
          cases, crates, sacks and bags (including cones and refuse sacks),
          casks, cans, carboys, bottles and flasks."

               We view the loot bag as falling within the purview of
          heading 3923, HTSUSA, inasmuch as it, like a refuse bag or trash
          bag, is bought as an empty bag and filled by the consumer.
          The rationale for our position is that the loot bag is used to
          contain (packing) candy and small favors which will be carried
          (conveyance) home. Also, since trash is considered "goods" for
          purposes of classification under heading 3923, HTSUSA, we do not
          find it difficult to include candy and small favors within that
          term. However, we would not consider a plastic container to be
          within the purview of heading 3923, HTSUSA, if it were used
          solely for storage.

          HOLDING:

               The loot bag is classifiable under subheading 3923.21.0000,
          HTSUSA, as articles for the conveyance or packing of goods, of
          plastics, sacks and bags (including cones), of polymers of
          ethylene. The applicable rate of duty is 3 percent ad valorem.

               In view of the result reached here, NYRL 830143 is revoked.


                                       Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division




















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