CLA-2-39:OT:RR:NC:N2:421
Shannon Dillinger United World Line
1340 Depot Street, Suite 200 Rocky River, OH 44116
RE: The tariff classification of biodegradable refuse bags from China
Dear Ms. Dillinger:
In your letter dated November 16, 2015, on behalf of Diamond Opal, LLC, you requested a tariff classification ruling. Samples were provided.
The merchandise at issue consists of three styles of compostable plastic refuse bags. Per the information you provided, the bags are composed of a plastic polymer derived from cornstarch and are biodegradable. The three styles covered in your submission are identified as Food Scrap Bags, with a capacity of 3 gallons; Trash Bags, with a capacity of 13 gallons; and Lawn & Leaf Bags, with a capacity of 33 gallons. All of the bags have a thickness of less than 1 mil.
The applicable subheading for the compostable plastic refuse bags will be 3923.29.0000, 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 other plastics. The rate of duty will be 3% 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 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 Evan Conceicao at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division