N277405 N2 Ruling Active

The tariff classification of biodegradable plastic shopping bags from Germany

Issued August 12, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.29.0000

Headings: 3923

Product description

The merchandise at issue is identified as a Biodegradable Shopper Bag, a plastic shopping bag composed of polymers derived from cornstarch. Based on the information provided, the bags are intended to be used in drug stores and retail chains to enable a customer to carry their purchases home. The bag measures approximately 20"(L) x 17"(W) and features two plastic carrying handles. Measurement of the samples provided shows that the bags have a thickness of less than 2 mils. Bags of this construction are not considered suitable for prolonged use.

CBP rationale

The applicable subheading for the Biodegradable Shopper Bag 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.

Full text

N277405 August 12, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Pascal Hoffman VICTOR Guthoff & Partner, GMBH Europaallee 44 50226 Frechen Germany RE: The tariff classification of biodegradable plastic shopping bags from Germany Dear Mr. Hoffman: In your letter dated June 21, 2016, you requested a tariff classification ruling. Samples were provided. The merchandise at issue is identified as a Biodegradable Shopper Bag, a plastic shopping bag composed of polymers derived from cornstarch. Based on the information provided, the bags are intended to be used in drug stores and retail chains to enable a customer to carry their purchases home. The bag measures approximately 20"(L) x 17"(W) and features two plastic carrying handles. Measurement of the samples provided shows that the bags have a thickness of less than 2 mils. Bags of this construction are not considered suitable for prolonged use. The applicable subheading for the Biodegradable Shopper Bag 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, Steven A. Mack Director National Commodity Specialist Division

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