The tariff classification of biodegradable plastic retail carrier bags from China

N309146 February 4, 2020 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.29.0000, 9903.88.03 Jennifer Ho AJH Elite Customs Brokerage 24328 S Vermont Ave #230 Harbor City, California 90710 RE: The tariff classification of biodegradable plastic retail carrier bags from China Dear Ms. Ho: In your letter dated January 22, 2020 you requested a tariff classification ruling on behalf of your client Great Packaging LLC. A representative sample was submitted with the request and will be retained by this office. The item in question is a retail carrier bag described as biodegradable, style number 452044SP. The bag is composed of Bioplast® which is composed of natural potato starch and biodegradable polyester. 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 applicable subheading for the biodegradable 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 general rate of duty will be 3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.29.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.29.0000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division