CLA-2 CO:R:C:G 082218 SLR
Ms. Molly Petr
Administrative Assistant
Abco Dealers, Inc.
6601 West Mill Road
Milwaukee, Wisconsin 53223-0090
RE: Plastic Patient Belonging Bags from Taiwan
Dear Ms. Petr:
This ruling is in response to your letter of March 21, 1988,
requesting the proper classification of plastic patient belonging
bags under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The patient belonging bags are made of polyethylene and come
in two styles. One has double plastic handles and the other has
a yarn drawstring closure. Both measure approximately 22-1/4
inches by 20-1/4 inches with a 5-1/2 inch bottom gusset. Each is
printed PATIENT'S PERSONAL BELONGINGS and has one line titled
NAME and another titled ROOM with lines printed next to each.
The bags are given to patients to store personal belongings
during a hospital stay. Upon discharge, patients can use the
bags to transport their belongings back home.
ISSUE:
What is the proper classification of plastic patient
belonging bags under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Here, two headings may apply to the merchandise in issue:
3923, articles for the conveyance or packing of goods, of
-2-
plastic; and 4202, travel bags, toiletry bags ... handbags,
shopping bags and similar containers. Note 2(a) to Chapter 42,
however, specifies that heading 4202 does not cover "[b]ags made
of plastic sheeting, whether or not printed, with handles, not
designed for prolonged use (heading 39.23)."
The bags under consideration are of a single thickness of
plastic film and sport some form of a handle. They are not
substantially constructed and, most likely, will not be reused.
As the above chapter note excludes heading 4202 from our
analysis, it directs our efforts to heading 3923. Explanatory
Note 39.23 provides that heading 3923 covers all articles of
plastic commonly used for the packing or conveyance of all kinds
of products. The articles covered include containers such a
boxes, cases, crates, and sacks and bags. (Emphasis added.)
HOLDING:
The patient belonging bags are classifiable under subheading
3923.21.00, HTSUSA, as articles for the conveyance or packing of
goods, of plastic, sacks and bags, of polymers and ethylene,
dutiable at 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division