U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.29.0000
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Federal Register
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Related notices & rules
Ruling Age
18 years
Data compiled from CBP CROSS Rulings, Federal Register · As of 2026-05-15 · Updates real-time
The tariff classification of plastic retail carrier bags from China.
N020688 December 13, 2007 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Frank Tien Amtrail Inc. 18088 Cortney Court City of Industry, CA 91748 RE: The tariff classification of plastic retail carrier bags from China. Dear Mr. Tien: In your letter dated December 7, 2007, you requested a tariff classification ruling. A photograph of a retail carrier bag measuring 11.5 inches by 20 inches by 6.5 inches was provided with your letter. The bag is composed of corn starch and polycaprolactone, a biodegradable thermoplastic polymer. This style of bag is often referred to as a t-shirt bag. It is a disposable bag that is used at retail stores for the packing and conveyance of goods from the store to the consumer’s home. The bag is marketed as being biodegradable in 180 days and designed to disintegrate in landfills. The applicable subheading for the plastic retail carrier bags will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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