U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.21.0090
$234.4M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of plastic bags from New Zealand.
NY 875177 June 12, 1992 CLA-2-39:S:N:N3G:221 875177 CATEGORY: Classification TARIFF NO.: 3923.21.0090 Ms. Loraine K. Feith New Zealand Trade Development Board 37 Observatory Circle NW Washington, DC 20008 RE: The tariff classification of plastic bags from New Zealand. Dear Ms. Feith: In your letter dated June 1, 1992, on behalf of Transpak Industries Limited, New Zealand, you requested a tariff classification ruling. The bags are used to package cheese. The bags are gusseted and are approximately 24" in height and 11" in width. The bags are composed of co-extruded polyamide-polyethylene. According to the information you have submitted, it appears that the polyethylene is of greater weight than the polyamide. The applicable subheading for the 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. 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