N235104 N2 Ruling Active

The tariff classification of polyethylene trash bags from China

Issued November 28, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.21.0095

Headings: 3923

Product description

The trash bags are composed of polyethylene plastic film 2 mils in thickness. The bags will be imported 25 to a roll and are perforated so that they can easily be separated from the roll. The bags measure approximately 43 inches in length by 16 inches in width, with side gussets of approximately 8 inches. The bags do not have any drawstrings or other closures or handles.

CBP rationale

The applicable subheading for the polyethylene 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.

Full text

N235104 November 28, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Mr. Brad Allshouse Techno Logic Films & Fabrics, LLC 525 Layton Drive Coppell, TX 75019 RE: The tariff classification of polyethylene trash bags from China Dear Mr. Allshouse: In your letter dated November 1, 2012, you requested a tariff classification ruling. A sample was provided with your letter. The trash bags are composed of polyethylene plastic film 2 mils in thickness. The bags will be imported 25 to a roll and are perforated so that they can easily be separated from the roll. The bags measure approximately 43 inches in length by 16 inches in width, with side gussets of approximately 8 inches. The bags do not have any drawstrings or other closures or handles. The applicable subheading for the polyethylene 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. 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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