N246544 N2 Ruling Active

The tariff classification of plastic bags from China

Issued October 24, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.21.0095

Headings: 3923

Product description

TA1301, consists of a cardboard box filled with multi-use draw-out polyethylene plastic bags. The bags are of very thin construction and not suitable for prolonged use. The bags measure approximately 14 inches in length by 10 inches in width and are heat sealed at the bottom. They have no handles. They will be packed either 50 or 100 bags to a box. As one bag is pulled out from the box, it draws the next bag up through the slot at the top of the box for easy dispensing. The bags are intended for a variety of general applications, such as holding dog waste, used diapers or trash.

CBP rationale

dog waste, used diapers or trash. The applicable subheading for the draw-out 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/.

Full text

N246544 October 24, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Katie Jue Contif Company 8610 Airport Boulevard Los Angeles, CA 90045 RE: The tariff classification of plastic bags from China Dear Ms. Jue: In your letter dated September 20, 2013, on behalf of Shanghai Tokuwa Co., Ltd., you requested a tariff classification ruling. The sample submitted with your request, identified as Item No. TA1301, consists of a cardboard box filled with multi-use draw-out polyethylene plastic bags. The bags are of very thin construction and not suitable for prolonged use. The bags measure approximately 14 inches in length by 10 inches in width and are heat sealed at the bottom. They have no handles. They will be packed either 50 or 100 bags to a box. As one bag is pulled out from the box, it draws the next bag up through the slot at the top of the box for easy dispensing. The bags are intended for a variety of general applications, such as holding dog waste, used diapers or trash. The applicable subheading for the draw-out 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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