The tariff classification of biodegradable trash bags from Germany

N275554 June 2, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Robert Barnes Robert F. Barnes Customs Brokers 216 E. Rhapsody Drive San Antonio, TX 78216 RE: The tariff classification of biodegradable trash bags from Germany Dear Mr. Barnes: In your letter dated May 5, 2016, on behalf of Victor Group, you requested a tariff classification ruling. The product at issue is identified as Gut & Gunstig biodegradable trash bags. Per the information provided with your submission, the bags are composed of a plastic derived from cornstarch resin, biopolyester, glycerine, and other additives. The bags, which are packed in cartons containing 10 to 15 bags, are similar in form and function to the trash bags described in New York Ruling Letter N270807, dated December 9, 2015. The applicable subheading for the biodegradable trash bags will be 3923.29.0000, 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 other plastics. The rate of duty will be 3% 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division