U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time
The tariff classification of merchandise bags from Canada.
NY 861140 March 14, 1991 CLA-2-39:S:N:N3G:221 861140 CATEGORY: Classification TARIFF NO.: 3923.21.0090 Ms. Mary Beth Moran The Buffalo Customhouse Brokerage Co., Inc. Peace Bridge Plaza Warehouse Suite 211 Buffalo, New York 14213 RE: The tariff classification of merchandise bags from Canada. Dear Ms. Moran: In your letter dated February 26, 1991, on behalf of Barlem Graphics, Inc., you requested a tariff classification ruling. The merchandise bags are composed of polyethylene. They will be sold to record stores who will provide them to retail buyers of records. The bags themselves are not marked with the country of origin, but the boxes they are imported in will be marked "country of origin Canada." The final purchasers of the bags are the record stores, and provided the bags are sold to the record stores in the marked boxes, the bags do not have to be individually marked with the country of origin. Marking the boxes will be sufficient to meet the country of origin marking requirements. The applicable subheading for the merchandise bags will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem. Goods classifiable under subheading 3923.21.0090, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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