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The tariff classification of pet waste bags from China
Issued June 14, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N276014 (June 14, 2016)
Tariff classification
HTS codes: 3923.29.0000, 3923.21.0095
Headings: 3923
Product description
The merchandise at issue consists of a disposable pet waste bag. The bag, constructed of blue plastic material, measures 12" (L) x 9" (W), and is intended to be used for the pick-up and disposal of pet excrement. The bag is similar in form and function to those described in New York Ruling Letter N253302, dated June 4, 2014. The type of plastic used in the manufacture of the pet waste bags was not specified.
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 (including cones): 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 (including cones): Of other plastics.
Full text
N276014 June 14, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095, 3923.29.0000 Ann Chen J. Lynch Co., Ltd. 24F-5, 211 Chung Cheng 4th Road Kaohsiung, 80147 Taiwan RE: The tariff classification of pet waste bags from China Dear Ms. Chen: In your letter dated May 5, 2016, you requested a tariff classification ruling. A sample was provided. The merchandise at issue consists of a disposable pet waste bag. The bag, constructed of blue plastic material, measures 12" (L) x 9" (W), and is intended to be used for the pick-up and disposal of pet excrement. The bag is similar in form and function to those described in New York Ruling Letter N253302, dated June 4, 2014. The type of plastic used in the manufacture of the pet waste bags was not specified. 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 (including cones): Of polymers of ethylene: Other: Other. The rate of duty will be 3% 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 (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
Ruling history
More rulings on the same tariff codes
The tariff classification of a wall-mounted dispenser containing disposable plastic bags from China
The tariff classification of polyethylene pet waste bags from China
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The tariff classification of compostable pet waste bags from China
The tariff classification of polyethylene pet waste bags from China
The tariff classification of polyethylene bags from Indonesia
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