CLA-2:CO:R:C:G 083069 SR
Mr. Joseph L. Amoriello
John A. Steer Co.
28 South Second Street
Philadelphia, Pennsylvania 19106
RE: Classification of polyethylene shopping bags
Dear Mr. Amoriello:
This is in reference to your letter dated October 18, 1988,
requesting the classification of plastic shopping bags under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples produced in Hong Kong were submitted.
FACTS:
The merchandise at issue is polyethylene bags. The bags are
of various sizes but they are all made of polyethylene and have
double plastic handles. These shopping bags are of the type used
in retail stores to allow the consumer to transport purchases
home.
ISSUE:
Whether polyethylene shopping bags are classifiable under
subheading 3923.21.0000, HTSUSA, or subheading 3926.90.9050,
HTSUSA.
LAW AND ANALYSIS:
Subheading 3923.21.0000, HTSUSA, provides for articles for
the conveyance or packing of goods, of plastics. Subheading
3926.90.9050, HTSUSA, provides for other articles of plastics,
and articles of other materials of headings 3901 to 3914, HTSUSA.
Since plastic bags are specifically provided for in subheading
3923.21.0000, HTSUSA, this is the provision applicable to the
merchandise at issue.
- 2 -
Headquarters Ruling Letter (HRL) 081876, dated
November 22, 1988, also dealt with polyethylene plastic shopping
bags. This ruling held that the polyethylene bags were
classifiable under subheading 3923.21.00, HTSUSA, as articles for
the conveyance or packing of goods of polymer or ethylene.
The classification of these plastic bags under heading 3923,
HTSUSA, is further supported by heading 4202, HTSUSA. Heading
4202, HTSUSA, covers among other items, shopping bags. Note 2(a)
to chapter 42 states that heading 4202 does not cover bags made
of plastic sheeting, whether or not printed, with handles, not
designed for prolonged use. It specifies that these plastic
shopping bags are to be classified under heading 3923, HTSUSA.
HOLDING:
The merchandise is classifiable under subheading
3923.21.0000, HTSUSA, as articles for the conveyance or packing
of goods, of plastics, sacks and bags, of polymers of ethylene.
The rate of duty is 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference