N263118 N2 Ruling Active

The tariff classification of polyethylene bag from Vietnam, Philippines, or China

Issued April 16, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.21.0085

Headings: 3923

Product description

Its intended use is to hold ten pounds of ice. The bag measures approximately 12” (W) x 19” (H) and has no gussets. The top has an opening with a textile drawstring closure. The front of the bag is printed with the words “Crystal Ice”, a depiction of a dog with sunglasses sitting on a block of ice and the name, address and telephone number of a business. The bag is flimsily constructed and is not designed for long term use.

CBP rationale

The applicable subheading for the polyethylene retail carrier bags will be 3923.21.0085, 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…polyethylene retail carrier bags (PRCBs) with handles (including drawstrings), with no length or width shorter than 6 inches or longer than 40 inches.

Full text

N263118 April 16, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0085 Ms. Evelyn Hsiao J. Lynch Co., Ltd. 24F-5, 211 Chung Cheng 4th Road Kaohsiung, TW 80147, R.O.C. RE: The tariff classification of polyethylene bag from Vietnam, Philippines, or China Dear Ms. Hsiao: In your letter dated March 17, 2015, you requested a tariff classification ruling. The sample provided with your letter is a bag composed of low density polyethylene (LDPE) plastic with heat sealed seams. Its intended use is to hold ten pounds of ice. The bag measures approximately 12” (W) x 19” (H) and has no gussets. The top has an opening with a textile drawstring closure. The front of the bag is printed with the words “Crystal Ice”, a depiction of a dog with sunglasses sitting on a block of ice and the name, address and telephone number of a business. The bag is flimsily constructed and is not designed for long term use. The applicable subheading for the polyethylene retail carrier bags will be 3923.21.0085, 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…polyethylene retail carrier bags (PRCBs) with handles (including drawstrings), with no length or width shorter than 6 inches or longer than 40 inches. The general rate of duty will be 3 percent ad valorem The merchandise in question may be subject to antidumping duties or countervailing 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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