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N198296 N1 Ruling Active

The tariff classification of polyethylene packaging bags from China

Issued January 6, 2012 by U.S. Customs and Border Protection.

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N1 N198296 (January 6, 2012)

Tariff classification

HTS codes: 3923.21.0011, 3923.21.0095, 3923.21.0030

Headings: 3923

Product description

The bags are composed of low density polyethylene plastic sheeting. Style number 1 is a packaging bag with a reclosable top seal. Style number 2 is a packaging bag with an open top that must be sealed with a twist tie, tape or some other type of closure. None of the bags have handles.

CBP rationale

The applicable subheading for the reclosable bag, when no single side of the bag exceeds 75 millimeters in length, will be 3923.21.0011, 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…reclosable, with integral extruded closure: with no single side exceeding 75 mm in length. The applicable subheading for the reclosable bag, when at least one side exceeds 75 millimeters in length, will be 3923.21.0030, HTSUS, which provides for articles for the conveyance or packing of goods…sacks and bags (including cones): of polymers of ethylene…reclosable, with integral extruded closure: other. The applicable subheading for the open top bag will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of polymers of ethylene, other.

Full text

N198296 January 6, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0011; 3923.21.0030; 3923.21.0095 Mr. Danny Nguyen Box It Up! Packaging Supplies, Inc. 4007 West Segerstrom Avenue Santa Ana, CA 92704 RE: The tariff classification of polyethylene packaging bags from China Dear Mr. Nguyen: In your letter dated December 27, 2011, you requested a tariff classification ruling. The photographs provided with your letter represent two styles of packaging bags in various sizes. The bags are composed of low density polyethylene plastic sheeting. Style number 1 is a packaging bag with a reclosable top seal. Style number 2 is a packaging bag with an open top that must be sealed with a twist tie, tape or some other type of closure. None of the bags have handles. The applicable subheading for the reclosable bag, when no single side of the bag exceeds 75 millimeters in length, will be 3923.21.0011, 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…reclosable, with integral extruded closure: with no single side exceeding 75 mm in length. The rate of duty will be 3 percent ad valorem. The applicable subheading for the reclosable bag, when at least one side exceeds 75 millimeters in length, will be 3923.21.0030, HTSUS, which provides for articles for the conveyance or packing of goods…sacks and bags (including cones): of polymers of ethylene…reclosable, with integral extruded closure: other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the open top bag will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of polymers of ethylene, 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, Thomas J. Russo Director National Commodity Specialist Division

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