N253302 N2 Ruling Active

The tariff classification of pet waste bags from China

Issued June 4, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.29.0000, 3923.21.0095

Headings: 3923

Product description

The pet waste bags are composed of plastic sheeting and are constructed with easy tie tops. The bags measure 13 inches in height, including the tie handles, 7 inches in width, 4.25 inches in depth and 15 microns in thickness. The bags are packaged 120 bags to a retail box that indicates their use for pet waste pick-up and disposal. You did not identify the type of plastic.

CBP rationale

The applicable subheading for the pet waste bags, if composed of polyethylene plastic, 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 applicable subheading for the pet waste bags, if composed of a plastic other than polyethylene, will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags, of other plastics.

Full text

N253302 June 4, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095; 3923.29.0000 Mr. Michael Su Focus Poly Incorporated 801 Chase Avenue, Unit B Elk Grove Village, IL 60007 RE: The tariff classification of pet waste bags from China Dear Mr. Su: In your letter dated May 8, 2014, you requested a tariff classification ruling. Photographs and descriptive literature were provided with your letter. The pet waste bags are composed of plastic sheeting and are constructed with easy tie tops. The bags measure 13 inches in height, including the tie handles, 7 inches in width, 4.25 inches in depth and 15 microns in thickness. The bags are packaged 120 bags to a retail box that indicates their use for pet waste pick-up and disposal. You did not identify the type of plastic. The applicable subheading for the pet waste bags, if composed of polyethylene plastic, 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. The applicable subheading for the pet waste bags, if composed of a plastic other than polyethylene, will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags, of other plastics. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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