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N010177 N0 Ruling Active

The tariff classification of trash bags from China.

Issued May 16, 2007 by U.S. Customs and Border Protection.

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N0 N010177 (May 16, 2007)

Tariff classification

HTS codes: 3923.21.0095

Headings: 3923

Product description

You state that the products are trash bags for kitchen and garden refuse. The trash bags are composed of polyethylene sheeting and have draw tapes for sealing and carrying the bags. For the purposes of this ruling, it is assumed that the bags, at the time of importation, will be packaged in retail cartons expressly labeling them as trash bags.

CBP rationale

The applicable subheading for the 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: other.

Full text

N010177 May 16, 2007 CLA-2-39:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Mr. Alan Fung Sourcerite Factory Limited 3/F William Enterprises Industrial Building San Po Kong, Kowloon, Hong Kong RE: The tariff classification of trash bags from China. Dear Mr. Fung: In your letter dated April 20, 2007, you requested a tariff classification ruling. Photographs were provided with your letter. You state that the products are trash bags for kitchen and garden refuse. The trash bags are composed of polyethylene sheeting and have draw tapes for sealing and carrying the bags. For the purposes of this ruling, it is assumed that the bags, at the time of importation, will be packaged in retail cartons expressly labeling them as trash bags. The applicable subheading for the 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: 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, National Commodity Specialist Division

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