Base
L808612004-12-01New YorkClassification

The tariff classification of bulk container liner bags from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3923.21.0090

$234.4M monthly imports

Compare All →

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

21 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of bulk container liner bags from China.

Ruling Text

NY L80861 December 1, 2004 CLA-2-39:RR:NC:SP:221 L80861 CATEGORY: Classification TARIFF NO.: 3923.21.0090 Mr. Robert E. Haspray Deringer Logistics Consulting Group 1 Lincoln Blvd. Suite 225 Rouses Point, NY 12979 RE: The tariff classification of bulk container liner bags from China. Dear Mr. Haspray: In your letter dated November 9, 2004, on behalf of Powertex, Inc., you requested a tariff classification ruling. The product is described as a bulk container liner bag designed for the shipping of dry, flowable bulk commodities. The bag will be made from clear polyethylene strips measuring less than 5 mm in width. The strips are woven and then coated on both sides with white polyethylene coating forming 2 mm thick exterior layers. A sample swatch of the coated fabric was submitted with your request. The plastic layers are visible to the naked eye other than merely by change in color. This type of construction is classified with plastics of chapter 39. 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. 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