The tariff classification of biodegradable plastic bags and film from Taiwan and China

N120141 September 13, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000; 3920.99.2000 Mr. Benjamin Wang Metro World Inc. P.O. Box 61880 1 League Irvine, CA 92602 RE: The tariff classification of biodegradable plastic bags and film from Taiwan and China Dear Mr. Wang: In your undated letter, received in this office on August 23, 2010, you requested a tariff classification ruling. Samples of various bags were provided with your letter. The bags are composed of cornstarch based polymers and are biodegradable. The bags include trash bags, compost bags, dog waste bags, grocery bags and retail shopping bags of different constructions including flat bags, gusseted bags, t-shirt bags and tie-handle bags. All of the bags are constructed for one-time use. The sheets are composed of the same material as the bags. The sheets are generally imported in rolls, although some may be imported in cut rectangles of various sizes. The thickness of the sheet never exceeds 3 mils and is usually under 2 mils. The applicable subheading for trash bags, compost bags, dog waste bags, grocery bags and retail carrier bags made of cornstarch based polymers will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags…of other plastics. The rate of duty will be 3 percent ad valorem. The applicable subheading for sheet made of cornstarch based polymers will be 3920.99.2000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of other plastics: film, strip and sheets, all the foregoing which are flexible: other. The rate of duty will be 4.2 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