CLA-2-39:OT:RR:NC:N1:137
Gene Benfatti
PlasTechFree, LLC
37 Spruce Mill Lane
Scotch Plains, New Jersey 07076
RE: The tariff classification of biodegradable plastic bags from China
Dear Mr. Benfatti:
In your letter dated April 12, 2022 you requested a tariff classification ruling.
The products under consideration consist of five different types of bags described as plant-based home compostable bags. The bags consist of a carry/t-shirt bag with handles, produce bag, zipper bag, garbage bag and dog waste bag. All of the bags are composed of polybutylene adipate terephalate (PBAT), polylactic acid (PLA) and starch. PBAT makes up the largest percentage of material in the bags. Both PBAT and PLA are considered to be plastics for the purposes of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the carry/t-shirt bags, produce bags, zipper bags, garbage bags and dog waste bags will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags(including cones): of other plastics. 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 3923.29.0000, 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 3923.29.0000, 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 on the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division