U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.29.0000
$30.8M monthly imports
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35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-05 · Updates monthly
The tariff classification of plastic bags from Korea.
NY 862629 May 9, 1991 CLA-2-39:S:N:N3G:221 862629 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Peter Jay Baskin Sharretts, Paley, carter & Blauvelt 67 Broad Street New York, NY 10004 RE: The tariff classification of plastic bags from Korea. Dear Mr. Baskin: In your letter dated April 22, 1991, on behalf of A & A International, you requested a tariff classification ruling. The bags, which are composed of plastics other than polyethylene, will be imported empty and later filled with audio cassette tapes produced in the United States. Product information such as the tape manufacturer's name and address are printed on the bags. In addition, the bags are marked "Made in U.S.A." As you requested, your sample is being returned. The applicable subheading for the plastic bags will be 3923.29.0000, 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 other plastics. The rate of duty will be 3 percent ad valorem. You have also inquired about the country of origin marking requirements. The ultimate purchaser of the empty bags is considered to be the company which fill the bags with the tapes. Therefore, the bags may be excepted from individual marking provided the shipping containers in which they are imported are marked to indicate the country of origin of the bags, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened. Though the bags contain an American address and are marked "Made in U.S.A.," such marking relates to the origin of the audio cassette tapes which are to be packaged in the bags, and not to the bags themselves, since the bags will lose their identity as a separate article of commerce after they are filled. An exception from individual marking requirements is justified in this case, since the marking is not misleading or deceptive, provided that the products to be packaged in the bags are in fact products made in the United States. 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