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863709 86 Ruling Active

The tariff classification of grocery and garbage bags fromCanada.

Issued June 7, 1991 by U.S. Customs and Border Protection.

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86 863709 (June 7, 1991)

Tariff classification

HTS codes: 3923.29.0000, 3923.21.0090

Headings: 3923

Product description

The tariff classification of grocery and garbage bags fromCanada.

CBP rationale

The applicable subheading for the garbage and grocery bags, when composed of polyethylene, will be 3923.21.0090, 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 polymers of ethylene, other. The applicable subheading for the garbage and grocery bags, when composed of a plastics material other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags, other.

Full text

NY 863709 June 7, 1991 CLA-2-39:S:N:N3G:221 863709 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Mr. Domenico Vitale Malpack Polybag Co., Ltd. 130 Silver Star Blvd. Scarborough, Ontario M1V 4V8 Canada RE: The tariff classification of grocery and garbage bags from Canada. Dear Mr. Vitale: In your letter dated May 17, 1991, you requested a tariff classification ruling. The grocery and garbage bags are composed of a plastics material. The garbage bags are meant for one time use. The grocery or merchandise bags are flimsy and are designed for short term use. The type of plastic of which the bags are composed is not stated in your letter. The applicable subheading for the garbage and grocery bags, when composed of polyethylene, will be 3923.21.0090, 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 polymers of ethylene, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the garbage and grocery bags, when composed of a plastics material other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags, other. The rate of duty will be 3 percent ad valorem. Goods classifiable under subheadings 3923.21.0090 and 3923.29.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

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