CLA-2-39:OT:RR:NC:N:5:137
Yang Liu
Accelerated Global Solutions Inc
3333 New Hyde Park Rd, Suite 316 New Hyde Park, NY 11042
RE: The tariff classification of polyethylene bags from China
Dear Mr. Liu:
In your letter dated August 1, 2023, you requested a tariff classification ruling on behalf of your client, The Pack America Corp.
The products under consideration are clear polyethylene bags. The bags are composed of 27-micron low-density polyethylene. They do not have handles. The bags will be imported in three sizes: 12 inches x 18 inches, 15 inches x 18 inches and 20 inches x 25 inches and will be packaged 100 bags/cardboard header. The bags are intended for use as packaging for various non-food related items.
The applicable subheading for the polyethylene bags will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for conveyance of 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.21.0095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.21.0095, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division