The tariff classification of a wall-mounted dispenser containing disposable plastic bags from China

N363213
July 16, 2026
CLA-2-39:OT:RR:NC:N5: 137
CATEGORY: Classification
TARIFF NO.: 3923.21.0095; 3925.90.0000
Jacquelyn Votra Trans-Border Global Freight Systems 2103 Route 9 Round Lake, NY 12151 RE: The tariff classification of a wall-mounted dispenser containing disposable plastic bags from China Dear Ms. Votra: In your letter dated July 10, 2026, you requested a tariff classification ruling on behalf of your client, Chrome Cherry LLC. The product under consideration is referred to as “FabLittleBag- Individual Sealable Hygienic Disposal Bag for Period Products and associated wall-mounted plastic dispenser”. The set is comprised of a dispenser composed of molded plastic, containing 40 bags, and designed to be wall-mounted via screws and/or adhesive. The bags are composed predominantly of polyethylene and incorporate an adhesive seal. The bags are also imported separately in boxes of 200 bags. The Explanatory Notes (ENs) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the wall-mounted dispenser and bags to be a set for tariff purposes, the essential character of which is imparted by the dispenser. You propose classification of the plastic dispenser as a household article under subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Documentation indicates that the dispenser is wall-mounted by screws and/or adhesive. The EN for Heading 3924 notes that hygienic and toilet articles intended for installation in or on walls (e.g., by screws, nails, bolts or adhesives) are excluded from classification in 3924. Therefore, classification in subheading 3924.90.5650 is precluded.

You also propose classification of the FabLittleBags as a household article under subheading 3924.90.5650, HTSUS. We disagree. Based upon S.C. Johnson & Son CIT #21-00244, the plastic bags are not classified as household article of plastics. Therefore, classification in subheading 3924.90.5650 is precluded. The applicable subheading for the FabLittleBags when imported separately will be 3923.21.0095, 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 general rate of duty will be 3 percent ad valorem. The applicable subheading for the plastic wall-mounted dispenser and FabLittleBags imported together will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included: other. The general rate of duty will be 5.3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
(for)

James P. Forkan Director National Commodity Specialist Division