U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3923.21.0090
$234.4M monthly imports
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Ruling Age
29 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of plastic liner bags from Canada.
NY A87871 Octobedr 4, 1996 CLA-2-39:RR:NC:2:221 A87871 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Mr. Dale G. Vander Yacht Border Brokerage Company P.O. Box 3549 Blaine, Washington 98231 RE: The tariff classification of plastic liner bags from Canada. Dear Mr. Vander Yacht: In your letter dated September 16, 1996, on behalf of Douglas Wolrich, you requested a tariff classification ruling. The liner bags are composed of an unnamed plastics material. Although the liner bags will be used with colostomy pouches, there is nothing about these bags that dedicate them for such use. These bags are multi-purpose bags. The applicable subheading for the plastic bags, when composed of polyethylene, 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 general rate of duty will be 3 percent ad valorem. The applicable subheading for the plastic bags, when composed of a plastics other than polyethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of other plastics. The general rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division