The tariff classification of a polyethylene bag from China
Issued September 30, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.21.00
Headings: 3923
Product description
The product to be imported is a plastic bag, identified as style no. PR17-0002, which depicts various ©Disney princesses. Measuring 13 inches in length and 11 inches in width, this heat sealed bag with soft loop handles is comprised entirely of polyethylene. The bag is of flimsy construction and not suitable for prolonged use.
CBP rationale
The applicable subheading for the subject bag will be 3923.21.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones): Of polymers of ethylene.
Full text
N278925 September 30, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.00 Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a polyethylene bag from China Dear Ms. Benedetto: In your letter dated August 4, 2016 you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you under separate cover. The product to be imported is a plastic bag, identified as style no. PR17-0002, which depicts various ©Disney princesses. Measuring 13 inches in length and 11 inches in width, this heat sealed bag with soft loop handles is comprised entirely of polyethylene. The bag is of flimsy construction and not suitable for prolonged use. You state that the subject bag is a Halloween bag the design of which “dedicates the product to be used for the collection of candy”. However, there does not appear to be enough evidence to support that claim or to show that it is marketed or used in any way other than as a novelty polyethylene retail carrier bag for carrying home purchases. Therefore, we cannot provide a full 10 digit subheading classification for this product. The applicable subheading for the subject bag will be 3923.21.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones): Of polymers of ethylene. The rate of duty will be 3 percent 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. 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 Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. 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 April Cutuli at april.a.cutuli@ cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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