N271496 N2 Ruling Active

The tariff classification of a plastic shopping bag from China

Issued December 24, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.21.0085

Headings: 3923

Product description

The merchandise at issue, identified as style number SM001, is a shopping bag made of low density polyethylene (LDPE) plastic. The bag measures approximately 15" (W) by 18" (L) and features an oval cut-out carrying handle. The bag is of flimsy construction and is not suitable for repeated use.

CBP rationale

The applicable subheading for the LDPE shopping bag 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… Other: 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

N271496 December 24, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0085 James Carter Dei Rossi Marketing 1110 East Collins Blvd., Suite 112 Richardson, TX 75081 RE: The tariff classification of a plastic shopping bag from China Dear Mr. Carter: In your letter received on December 8, 2015, you requested a tariff classification ruling. A sample was provided. The merchandise at issue, identified as style number SM001, is a shopping bag made of low density polyethylene (LDPE) plastic. The bag measures approximately 15" (W) by 18" (L) and features an oval cut-out carrying handle. The bag is of flimsy construction and is not suitable for repeated use. The applicable subheading for the LDPE shopping bag 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… Other: Polyethylene retail carrier bags (PRCBs) with handles (including drawstrings), with no length or width shorter than 6 inches or longer than 40 inches. The rate of duty will be 3% ad valorem. 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, 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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