U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.90.9980
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Court Cases
4 cases
CIT & Federal Circuit
Ruling Age
14 years
2 related rulings
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time
The tariff classification of a nylon plastic bag used in the polymerization process from Taiwan.
N165372 June 8, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. John F. Peterson C. H. Powell Company 20013 South Rancho Way Rancho Dominguez, CA 90220 RE: The tariff classification of a nylon plastic bag used in the polymerization process from Taiwan. Dear Mr. Peterson: In your letter dated May 5, 2011, on behalf of Plaskolite West, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The bag is composed of nylon plastic sheeting, and is approximately rectangular, with the addition of a spout-shaped opening in one corner. It measures 24 inches in width and height, with an additional 4 inch by 4 inch extension for the spout. The bag is designed for use in the manufacture of resin pellets. The bag will be injected with liquid monomers until it is full. The bag will then be placed in a polymerization chamber for hardening, a process that takes approximately 25 hours. When the solid polymers are formed, the bag will be stripped off and discarded. The hardened plastic will then be ground to form pellets. The applicable subheading for the nylon plastic bag will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.