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The tariff classification of merchandise bags from China
Issued December 17, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N235967 (December 17, 2012)
Tariff classification
HTS codes: 3923.21.0095
Headings: 3923
Product description
The merchandise bag is said to be composed of high density polyethylene plastic (HDPE) with a high percentage of calcium carbonate filler. The bag measures approximately 10 ½ inches in height by 8 ½ inches in width. The bag does not have handles. Such bags are typically provided to customers at the point of sale for conveying their purchases from the retail establishment to the home. The bags are flimsily constructed and are not designed for long term use. You suggest classification in heading 6815, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of stone or of other mineral substances. However, the calcium carbonate acts as a filler for the polyethylene polymer, and the bags have the character of plastics.
CBP rationale
The applicable subheading for the HDPE merchandise bags without handles 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
N235967 December 17, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Mr. Tony To Monday Beauty Limited 3013-3016, 30/F Paul Y Centre 51 Hung To Road Kwun Tong, Hong Kong RE: The tariff classification of merchandise bags from China Dear Mr. To: In your undated letter, received in this office on December 3, 2012, you requested a tariff classification ruling. A sample was provided with your letter. The merchandise bag is said to be composed of high density polyethylene plastic (HDPE) with a high percentage of calcium carbonate filler. The bag measures approximately 10 ½ inches in height by 8 ½ inches in width. The bag does not have handles. Such bags are typically provided to customers at the point of sale for conveying their purchases from the retail establishment to the home. The bags are flimsily constructed and are not designed for long term use. You suggest classification in heading 6815, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of stone or of other mineral substances. However, the calcium carbonate acts as a filler for the polyethylene polymer, and the bags have the character of plastics. The applicable subheading for the HDPE merchandise bags without handles 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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