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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Ruling Age
22 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of container liner bags from the United Kingdom.
NY J84889 June 12, 2003 CLA-2-39:RR:NC:SP:221 J84889 CATEGORY: Classification TARIFF NO.: 3923.21.0090 Mr. Michael Nier Nier Systems Inc. 6678 Newport Lake Circle Boca Raton, Florida 33496 RE: The tariff classification of container liner bags from the United Kingdom. Dear Mr. Nier: In your letter dated May 16, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The container liner bags are composed largely of polyethylene film. The face of the bags is composed of a coated fabric. The sample swatch of the coated fabric is woven from polyethylene strips that measure not over 5 mm in width, and thus meet the dimensional requirements for man-made textile strips. The fabric woven from these strips is coated on both sides with a plastic material that is visible to the naked eye other than by change of color. Such a construction is considered to be of plastics for tariff classification purposes. These bags are used in the shipment of containerized merchandise. The applicable subheading for the container liner 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 (including cones): of polymers of ethylene: other: 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division