Plastic Patient Belonging Bags from Taiwan

HQ 082218 February 27, 1990 CLA-2 CO:R:C:G 082218 SLR CATEGORY: Classification TARIFF NO.: 3923.21.00 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