NY 864927: Duty exemption applicable to plastic bags made in the UnitedStates and packaged in Mexico.

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 864927

                                August 1, 1991                   
  


CLA-2-39:S:N:N3G:221 864927 

CATEGORY:  Classification

TARIFF NO.: 9801.00.10

Mr. Barton Siebring
Bart Mechanical Developments Co.
2442 East Collier
Grand Rapids, Michigan  49506

RE:  Duty exemption applicable to plastic bags made in the United
States and packaged in Mexico.

Dear Mr. Siebring:

     In your letter dated June 26, 1991, you requested a ruling
as to any duty exemptions applicable to products made in the
United States and returned after certain packaging operations
performed in Mexico.        
      
     Plastic trash bags made in the United States will be
exported to Mexico.  In Mexico, the bags will be inserted one
inside the other to make a nest of twenty one bags.  The bags
will then be packaged in a box which is also made in the United
States.  The nested bags are used as liners for waste
containers.  When one bag is filled, it is removed and the next
filled, and so on, until all twenty one bags are used.    

     Subheading 9801.00.10, Harmonized Tariff Schedule of the
United States (HTS), provides for the duty-free entry of products
made in the United States that are exported and returned without
having been advanced in value or improved in condition by any
means while abroad.  The bags are returned to the United States
without any alteration or change in the articles themselves. 
Therefore, they are entitled to duty-free treatment under
subheading 9801.00.10, HTS, when returned to the United States,
upon compliance with the documentary requirements of section 101,
Customs Regulations (19 C.F.R. 10.1).

     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