CLA-2-39:OT:RR:NC:N4:421
Ms. Pamela Pinter
Big Apple Customs Brokers Inc.
151-02 132nd Ave.
Jamaica, NY 11434
RE: The tariff classification of polyethylene bags from China
Dear Ms. Pinter:
In your letter dated November 2, 2011, on behalf of Shye Worldwide, LLC, you requested a tariff classification ruling.
You describe three groups of bags and you provided representative samples. Group 1 includes biodegradable bags made of clear plastic sheeting with heat sealed seams and extruded top closures. Although you describe them as food storage and freezer bags, they belong to the same class or kind as reclosable plastic bags that are principally used to convey or package goods. Group 2 includes biodegradable grocery bags and trash bags. The sample grocery bag and the additional grocery bags pictured in the attached illustrations all include handles. Some are t-shirt style bags with die-cut handles, some have attached loop handles and some have grip holes. The biodegradable trash bags are unprinted, are closeable with drawstrings made of polyethylene film, and are packed in consumer packaging that identifies them as trash bags. Group 3 includes compostable grocery bags. The sample bag and the additional bags pictured in the attached illustrations all include handles. Like the biodegradable bags, some are t-shirt style bags with die-cut handles, some have attached loop handles and some have grip holes. The included letter from Shye Worldwide identifies the bags as being made of low density polyethylene (LDPE). The LDPE will incorporate an additive to give the bags biodegradable or compostable qualities.
The samples are being returned as you requested.
The applicable subheading for the LDPE bags with extruded top closures of Group 1 will be 3923.21.0019, 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…reclosable, with integral extruded closure: other. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the LDPE biodegradable grocery bags of Group 2 and the LDPE compostable grocery bags of Group 3 will be 3923.21.0085, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of polymers of ethylene…polyethylene retail carrier bags (PRCBs) with handles (including drawstrings), with no length or width shorter than 6 inches or longer than 40 inches. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the LDPE biodegradable trash bags of Group 2 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 LDPE biodegradable grocery bags of Group 2 and the LDPE compostable grocery bags of Group 3 may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (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 investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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 http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division