U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.21.0090
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Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-25 · Updates real-time
The tariff classification of disposable toilet and vomit bags from Taiwan.
NY B87048 July 18, 1997 CLA-2-39:RR:NC:2:221 B87048 CATEGORY: Classification TARIFF NO.: 3923.21.0090 Ms. Feri Mogaddam Marconi Group Diversified Financial Center 1299 4th St., Suite 408 San Rafael, CA 94901 RE: The tariff classification of disposable toilet and vomit bags from Taiwan. Dear Ms. Mogaddam: In your letter dated June 18, 1997, you requested a tariff classification ruling. Three samples were submitted with your letter, one each of a disposable vomit bag and a men's and a women's disposable toilet bag. The vomit and toilet bags are composed of polyethylene. Each bag contains a quantity of acrylate polymer crystals, which will absorb from 500 to 600 cc of fluid and instantly thickens the fluid to form a gel. The bags are meant for use by the young, elderly, those with limited mobility, automobile and airline travelers, campers and hikers. The applicable subheading for the vomit and toilet 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 or 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 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division