Biodegradable trash bags

HQ 083061 March 27, 1990 CLA-2:CO:R:C:G 083061 SR CATEGORY: Classification TARIFF NO.: 3923.21.00 Mr. Chuck Sholan A.N. Deringer, Inc. 30 West Service Road Champlain, NY 12919-9703 RE: Biodegradable trash bags Dear Mr. Sholan: This is in reference to your letter dated August 31, 1988, requesting the tariff classification of biodegradable trash bags under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples of unknown origin were produced. FACTS: The merchandise at issue is biodegradable trash bags. The bags measure 2 feet 6 inches by 3 feet, and are 1.35 mils in thickness. The bags consist of polyethylene with an added hydrophobic starch which renders the plastic biodegradable once it has been buried in soil or water. The importer states that the bags will degrade over a period of 4 to 5 years. ISSUE: What is the classification of the trash bags at issue? LAW AND ANALYSIS: Heading 3923, HTSUSA, provides for articles for the conveyance or packing of goods, of plastics. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 3923, HTSUSA, state that this heading covers all articles of plastics -2- commonly used for the packing or conveyance of all kinds of products including containers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks). Since refuse sacks are specifically named in the Explanatory Notes for heading 3923, HTSUSA, this provision is applicable to the merchandise at issue. HOLDING: The merchandise at issue is classifiable under subheading 3923.21.00, 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 under the General duty rate column. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference