U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3923.21.0090
$211.0M monthly imports
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Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly
The tariff classification of plastic packaging bags fromTaiwan.
NY 858671 December 20, 1990 CLA-2-39:S:N:N3G:221 858671 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Mr. Kenneth H. Keefe Sandler, Travis & Rosenberg, P.A. The Waterford 5200 Blue Lagoon Drive Miami, Florida 33126-2022 RE: The tariff classification of plastic packaging bags from Taiwan. Dear Mr. Keefe: In your letter dated December 3, 1990, on behalf of Sagaz Industries, Inc., you requested a tariff classification ruling. The sample submitted with your request is a plastic bag used to package car seat covers. It is available in two sizes. The bag contains a hanger heat sealed into a channel in the top portion of the bag. The hanger allows the bag to be hung in a store for display purposes, but cannot be used for hanging garments or any other article. There is a zipper opening near the bottom of each bag through which the seat cover is inserted, and an open pouch on the bag's upper part which is designed to contain descriptive literature. The bags are not reusable and are disposed of by the purchaser of the seat cover. The applicable subheading for the packaging bag, if made from a polymer of ethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, sacks and bags, of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the packaging bag, if made from plastics material other than a polymer of ethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, sacks and bags, of other plastics. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport