HQ 083061: Biodegradable trash bags

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083061

                                   March 27, 1990



          CLA-2:CO:R:C:G  083061  SR

          CATEGORY:  Classification

          TARIFF NO.:  3923.21.00

          Mr. Chuck Sholan
          A.N. Deringer, Inc.
          30 West Service Road
          Champlain, NY 12919-9703

          RE: Biodegradable trash bags

          Dear Mr. Sholan:

                This is in reference to your letter dated August 31, 1988,
          requesting the tariff classification of biodegradable trash bags
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  Samples of unknown origin were produced.

          FACTS:

                The merchandise at issue is biodegradable trash bags.  The
          bags measure 2 feet 6 inches by 3 feet, and are 1.35 mils in
          thickness.  The bags consist of polyethylene with an added
          hydrophobic starch which renders the plastic biodegradable once
          it has been buried in soil or water.  The importer states that
          the bags will degrade over a period of 4 to 5 years.

          ISSUE:

                What is the classification of the trash bags at issue?

          LAW AND ANALYSIS:

                Heading 3923, HTSUSA, provides for articles for the
          conveyance or packing of goods, of plastics.  The Explanatory
          Notes constitute the official interpretation of the tariff at the
          international level.  The Explanatory Notes to heading 3923,
          HTSUSA, state that this heading covers all articles of plastics


















                                         -2-

          commonly used for the packing or conveyance of all kinds of
          products including containers such as boxes, cases, crates, sacks
          and bags (including cones and refuse sacks).  Since refuse sacks
          are specifically named in the Explanatory Notes for heading 3923,
          HTSUSA, this provision is applicable to the merchandise at issue.

          HOLDING:

                The merchandise at issue is classifiable under subheading
          3923.21.00, HTSUSA, as articles for the conveyance or packing of
          goods of plastics, sacks and bags, of polymers of ethylene.  The
          rate of duty is 3 percent ad valorem under the General duty rate
          column.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division











































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference