U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.90.9980
$838.1M monthly imports
Compare All →
Ruling Age
13 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly
The tariff classification of woven polyethylene bags from China, Korea, or Vietnam
N238407 March 8, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Daniel Caterina Progressive Packaging Solutions, Inc. 3220 Hanover Drive Milford, MI 48380 RE: The tariff classification of woven polyethylene bags from China, Korea, or Vietnam Dear Mr. Caterina: In your letter dated February 5, 2013, you requested a tariff classification ruling. Styles PEB3642 and PEB2032 are bags said to be used as part of a commercial tarping system to protect piles of grain or road salt. These bags are filled with grain, salt or sand and are used to keep large finished tarps in position, thereby preventing the tarp from being blown off the pile. Both bags are constructed of high density polyethylene (HDPE) strips that measure less than 5 mm in width and thus meet the dimensional requirements to be considered textile strips. The strips are woven to form a fabric and then extrusion coated on both sides with polyethylene plastic material that is visible to the naked eye. Such a construction is considered to be of plastics for tariff classification purposes. These bags have polyester webbing sewn along the three closed sides, extending out at each corner, serving as lifting straps. They do not have gussets. A sample of the larger bag was included with your request and is being returned. The sample bag measures approximately 36” (W) x 42” (L). The smaller bag measures 20” (W) x 32” (L). The applicable subheading for the polyethylene bags, styles PEB3642 and PEB2032, 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, Thomas J. Russo Director National Commodity Specialist Division