CLA-2-39:OT:RR:NC:N:5:137
Bethany Owen
ClearFreight Inc.
114 Southfield Pkwy, Suite 120 Forest Park, GA 30297
RE: The tariff classification of polyethylene retail carrier bags from Vietnam
Dear Ms. Owen:
In your letter dated December 4, 2023, you requested a tariff classification ruling on behalf of your client Unitex International Inc.
A representative sample of the bags in question was provided with your request. The bag is made of high-density polyethylene (HDPE). It has cut out plastic handles. The bag measures 21.5 inches from handle to bottom, 11 inches across and incorporates a gusset of 6.5 inches. You note that the bags will be printed with the service industry company logo on them, as represented on the submitted sample. You note that they will be used by linen rental companies, however the bags are t-shirt style retail carrier bags.
You suggest classification in 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance and packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other. We disagree. Under General Rule of Interpretation (GRI) 1, HTSUS, goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 3(a) notes that “The heading that provides the most specific description shall be preferred to headings providing a more general description.” The instant bags are specifically provided for in the HTSUS. Therefore, classification in 3923.21.0095, HTSUS is precluded.
The applicable subheading for the polyethylene retail carrier bags will be 3923.21.0085, HTSUS, which provides for articles for the conveyance and packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: polyethylene retail carrier bags (PRCB's) with handles (including drawstrings), with no length or width shorter and 6 inches (152.4 mm) or longer than 40 inches (1,016 mm). The general 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 at https://hts.usitc.gov/current.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). 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 (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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,
Steven A. Mack
Director
National Commodity Specialist Division