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N171295 N1 Ruling Active

The tariff classification of compostable merchandise and grocery bags from China.

Issued July 5, 2011 by U.S. Customs and Border Protection.

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N1 N171295 (July 5, 2011)

Tariff classification

HTS codes: 3923.29.0000

Headings: 3923

Product description

The bags are disposable, have handles, and are printed with the merchandiser’s name. The bags measure approximately 14 inches in height by 12 inches in width. They are composed of polybutylene succinate (PBS), a biodegradable corn starch-based polymer.

CBP rationale

The applicable subheading for the merchandise and grocery bags 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.

Full text

N171295 July 5, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. David Hull Yumi EcoSolutions, Inc. 82 Piper’s Hill Road Wilton, CT 06897 RE: The tariff classification of compostable merchandise and grocery bags from China. Dear Mr. Hull: In your letter dated May 20, 2011, you requested a tariff classification ruling. The sample provided with your letter is a t-shirt style merchandise or grocery bag, the type typically provided at no additional cost to a customer who has purchased goods at retail. The bags are disposable, have handles, and are printed with the merchandiser’s name. The bags measure approximately 14 inches in height by 12 inches in width. They are composed of polybutylene succinate (PBS), a biodegradable corn starch-based polymer. The applicable subheading for the merchandise and grocery bags 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. 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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