U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.21.0085
$211.0M monthly imports
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Ruling Age
11 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly
The tariff classification of a polyethylene bag from Vietnam, Philippines or China
N263119 April 16, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0085 Ms. Evelyn Hsiao J. Lynch Co., Ltd. 24F-5, 211 Chung Cheng 4th Road Kaohsiung, TW 80147, R.O.C. RE: The tariff classification of a polyethylene bag from Vietnam, Philippines or China Dear Ms. Hsiao: In your letter dated March 17, 2015, you requested a tariff classification ruling. The sample provided with your letter is a printed bag with heat sealed seams. The bag is composed of 2 mil translucent "frosted" high density polyethylene plastic sheeting and has handles of the same material. It is styled like a small shopping bag and is intended to be used at supermarkets and food markets to package produce or food products. The bag measures approximately 14” (L) x 9.5” (H) and has gussets that measure approximately 6.5” (D). The sample bag is printed with a picture of a kind of red fruit and the words “KIMPPU KIVAA”. The bag is disposable and is not suitable for prolonged use. The applicable subheading for the polyethylene bags will be 3923.21.0085, 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 polymers of ethylene…polyethylene retail carrier bags (PRCBs) with handles (including drawstrings), with no length or width shorter than 6 inches or longer than 40 inches. 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division