N241820 N2 Ruling Active

The tariff classification of plastic bags from China

Issued June 3, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.21.0095

Headings: 3923

Product description

A photograph was provided with your letter. The bags are composed of clear polyethylene plastic sheeting measuring 1.25 mils in thickness. The bag shown in the photograph does not have handles, and this ruling applies only to bags that do not have handles (including cut-out handles and drawstrings). The bags will be imported in various sizes: 8 by 11 inches (item 88PB811), 10 by 17 inches (item 88PB1017), 10 by 20 inches (item 88PB1020), 15 by 17 inches (item 88PB1517), 16 by 20 inches (item 88PB1620), 20 by 30 inches (item 88PB2030) and 30 by 36 inches (88PB3036). The bags are constructed with the back panel extending beyond the front panel to form a fold-over flap or “lip” of either 1 ½ or 2 inches. The lips have a strip of permanent adhesive tape with a release liner to seal the bags. The bags will be imported in cartons containing 250 to 1000 bags. The bags will be used for packaging goods.

CBP rationale

The applicable subheading for the polyethylene 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: of polymers of ethylene…other: other.

Full text

N241820 June 3, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Mr. Manolo Mesa CFJ Manufacturing 5001 North Freeway Fort Worth, TX 76106 RE: The tariff classification of plastic bags from China Dear Mr. Mesa: In your letter dated May 9, 2013, you requested a tariff classification ruling. A photograph was provided with your letter. The bags are composed of clear polyethylene plastic sheeting measuring 1.25 mils in thickness. The bag shown in the photograph does not have handles, and this ruling applies only to bags that do not have handles (including cut-out handles and drawstrings). The bags will be imported in various sizes: 8 by 11 inches (item 88PB811), 10 by 17 inches (item 88PB1017), 10 by 20 inches (item 88PB1020), 15 by 17 inches (item 88PB1517), 16 by 20 inches (item 88PB1620), 20 by 30 inches (item 88PB2030) and 30 by 36 inches (88PB3036). The bags are constructed with the back panel extending beyond the front panel to form a fold-over flap or “lip” of either 1 ½ or 2 inches. The lips have a strip of permanent adhesive tape with a release liner to seal the bags. The bags will be imported in cartons containing 250 to 1000 bags. The bags will be used for packaging goods. The applicable subheading for the polyethylene 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: of polymers of ethylene…other: 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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