The tariff classification of compostable kitchen trash bags from China

N075323 September 30, 2009 CLA-2-39:OT:RR:NC:SP:421 CATEGORY: Classification TARIFF NO.: 3923.29.0000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of compostable kitchen trash bags from China Dear Mr. Crago-Edwards: In your letter dated August 27, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The compostable kitchen trash bags (Item Number A038XA00627) are composed essentially of non-genetically modified starch and a co-polyester of terephthalic acid, adipic acid and 1,4 butanediol. The bags measure 23.6 inches by 28 inches and have a 13 gallon capacity. They will be sold in a retail box of 16 bags. The applicable subheading for the kitchen trash 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…of other plastics. The general 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