Hot water soluble laundry bags

HQ 083265 February 15, 1990 CLA-2 CO:R:C:G 083265 NLP CATEGORY: Classification TARIFF NO.: 3923.29.0000 Ms. Molly Petr Product Manager, Abco Dealers, Inc. 6601 West Mill Road P.O. Box 23090 Milwaukee, WI 53223 RE: Hot water soluble laundry bags Dear Ms. Petr: This is in response to your letter, dated December 8, 1988, requesting a tariff classification for hot water soluble laundry bags, from Japan, under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted for examination. FACTS: Hot water soluble laundry bags are used in hospitals and nursing homes to control infection and cross-contamination. The laundry bags are made of polyvinyl alcohol plastic and are designed to dissolve completely in the washing machine at a temperature of 140 degrees Fahrenheit. The laundry bags eliminate the need for repeated handling of soiled laundry. In use, the bags are placed on a stand and soiled linen is placed inside. The bag is closed with an attached tie and brought to the appropriate area for laundering. The entire bag is put directly into the washer. First, a cold water rinse dissolves the tie and releases the soiled linen. Next, the bag dissolves as the temperature reaches a minimum of 140 degrees Fahrenheit. ISSUE: Are the laundry bags classifiable under Heading 3923, HTSUS, as articles for the conveyance or packing of goods, of plastics? -2- LAW AND ANALYSIS: Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined in accordance with the terms of the headings and relevant Section or Chapter notes. Heading 3923, HTSUS, provides for articles for the conveyance or packing of goods, of plastics: stoppers, lids, caps and other closures of plastics. The Explanatory Notes are the official interpretation of the HTSUS at the international level. The Explanatory Notes for Heading 3923 state: This heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products. The articles covered include: (a) Containers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks), casks, cans, carboys, bottles and flasks. We view the laundry bag as falling within the purview of Heading 3923, inasmuch as it, like a refuse bag or trash bag, is bought as an empty bag and filled with articles by the user, the hospitals. The rationale for our position is that the laundry bag is used to temporarily contain (pack) soiled linen which will thereafter be carried (conveyance) to the washing machine. In addition, since trash is considered "goods" for purposes of classification under Heading 3923, we do not find it difficult to include linen within that term. However, we would not consider a plastic container to be within the purview of Heading 3923, if it were used solely for storage. HOLDING: The hot water soluble laundry bags are classifiable in subheading 3923.29.0000, 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 is 3% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division