N245564 N2 Ruling Active

The tariff classification of a polyethylene bag from China

Issued September 19, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.21.00

Headings: 3923

Product description

You have submitted a sample of a plastic bag that you identify as style 001 gift bag. The bag is comprised of 100% polyethylene plastic sheeting and has two plastic carrying handles. It has the picture of a black cat standing on top of a pumpkin and the words “trick or treat” printed in the background. The bag measures approximately 7.5” (W) x 10” (H) x 3” (D). Although you describe the bag as reusable, it is flimsily constructed and not suitable for prolonged use. You identify the bag as a gift bag, yet you have submitted no evidence to support that claim or to show that is marketed or used in any way other than as a novelty polyethylene retail carrier bag for carrying home purchases.

CBP rationale

The applicable subheading for the polyethylene bag will be 3923.21.00, 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

N245564 September 19, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.00 Ms. Maylynn Ha New Century Customs Broker, Inc. 8961 Garvey Avenue Rosemead, CA 91770 RE: The tariff classification of a polyethylene bag from China Dear Ms. Ha: In your letter dated August 19, 2013, you requested a tariff classification ruling on behalf of your client, US Trade Consortium, Inc. You have submitted a sample of a plastic bag that you identify as style 001 gift bag. The bag is comprised of 100% polyethylene plastic sheeting and has two plastic carrying handles. It has the picture of a black cat standing on top of a pumpkin and the words “trick or treat” printed in the background. The bag measures approximately 7.5” (W) x 10” (H) x 3” (D). Although you describe the bag as reusable, it is flimsily constructed and not suitable for prolonged use. You identify the bag as a gift bag, yet you have submitted no evidence to support that claim or to show that is marketed or used in any way other than as a novelty polyethylene retail carrier bag for carrying home purchases. The applicable subheading for the polyethylene bag will be 3923.21.00, 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. The general rate of duty will be 3 percent ad valorem. You have not submitted enough information for us to provide the full 10 digit subheading classification for this product or to determine whether this is a polyethylene retail carrier bag of subheading 3923.21.0085, HTSUS. That information would include full details about how the bag is marketed and sold, the channels of distribution and the expectation of the users. Polyethylene retail carrier bags from China may be subject to antidumping (AD) duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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, Myles B. Harmon Acting Director National Commodity Specialist Division

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