Classification of bedside trash bags

HQ 084036 June 13, 1989 CLA-2 CO:R:C:G 084036 DSN CATEGORY: Classification TARIFF NO.: 3923.21.0000 Ms. Molly Petr Import Manager Abco Dealers, Inc. 6601 West Mill Road P.O. Box 23090 Milwaukee, WI 53223-0090 RE: Classification of bedside trash bags Dear Ms. Petr: This ruling letter is in response to your inquiry of February 21, 1989, regarding classification of bedside trash bags under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted for examination. FACTS: The sample at issue is a trash bag designed to be attached to the side or base of a hospital bed. The bag is composed of a thin gauge polyethylene film. Each measures approximately 6-3/4 inches by 11-7/8 inches with a 3-1/2 inch gusset. Each bag has two paper backed adhesive tabs to facilitate the attachment of the bag to a hospital bed. ISSUE: Whether the sample at issue is classified under the heading 3923, HTSUSA, or under heading 3926, HTSUSA. LAW AND ANALYSIS: Heading 3926, HTSUSA, provides for other articles of plastics and articles of other materials of heading 3901 to 3914. The Explanatory Notes constitute the official interpretation of -2- the tariff at the international level. The Explanatory Notes to heading 3926, state that the heading covers articles of plastics which are not specified elsewhere. Heading 3923, HTSUSA, provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. The Explanatory Notes for heading 3923, state that the heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products. The articles covered include containers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks). The term refuse sacks is analogous to trash bags. Plastic trash bags are considered containers used to dispose of trash. Therefore, plastic hospital trash bags are included under this heading. HOLDING: The merchandise at issue is classified under subheading 3923.21.0000, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics, sacks and bags, of polymers of ethylene, and dutiable at the rate of 3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division