U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3923.21.0090
$211.0M monthly imports
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25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly
The tariff classification of a shopping bag from Germany.
NY G80099 August 7, 2000 CLA-2-39:RR:NC:SP:221 G80099 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Mr. Tom Staub Interfreight Co. 221 Sheridan Blvd. Inwood, NY 11096 RE: The tariff classification of a shopping bag from Germany. Dear Mr. Staub: In your letter dated July 20, 2000, on behalf of Therm-a-Snap, Florida, you requested a tariff classification ruling. The sample submitted with your letter is a shopping bag designed for the transport of frozen or refrigerated groceries, such as ice cream, milk or meat, or warm foods, such as prepared meals. The bag measures approximately 20 inches square with no gusset. It has heat sealed seams and closes by means of a molded plastic snap strip with handles. The bag is printed with pictures of cold foods on one side and warm foods on the reverse side. The material comprising the bag is of three layer construction. The outer layer is clear plastic sheeting. The middle layer is plastic sheeting coated with aluminum particles. The inner layer is polyethylene sheeting. The reflectivity of the aluminum coating helps retain the heat or coolness of the product packed inside. The bags are of relatively insubstantial construction and are designed for limited rather than prolonged use. The applicable subheading for the bag depends on the polymer which predominates by weight. You have identified the inner layer as polyethylene, but have not identified the polymer(s) comprising the other two layers of plastic sheeting. The applicable subheading for the shopping bag, when polymers of ethylene predominate by weight, 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. The applicable subheading for the shopping bag, if made of other types of plastic which predominate by weight over the polymers of ethylene, 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 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division