HQ 086579: Polyethylene 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 086579

                          March 7, 1990

CLA-2 CO:R:C:G 086579  WAW

CATEGORY:  Classification

TARIFF NO.:  3923.21.0010

Mr. Jeffrey W. Holt
F.W. Myers & Co., Inc.
P.O. Box 610188
1918 Pine Grove Avenue
Port Huron, MI  48061

RE:  Polyethylene bags

Dear Mr. Holt:

     This is in response to your letter, dated December 7, 1989,
on behalf of Dow Chemical Company, concerning the tariff
classification of polyethylene food bags with minigrip closures,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  These articles will be imported from Canada.
You did not submit any samples along with your request.

FACTS:

     The sample merchandise is described as reclosable bags
consisting of polyethylene, with integral extruded closures.  The
importer maintains that the bags are marketed through food
distributors to grocery stores and supermarkets.  The importer
has also stated that the bags are primarily used by consumers to
store food.

ISSUE:

     What is the proper tariff classification of the reclosable
polyethylene bags at issue under the HTSUSA?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.

     Heading 3923, HTSUSA, provides for, inter alia, articles
for the conveyance or packing of goods, of plastics.  The
Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level.  The
Explanatory Note to this heading states that "all articles of
plastics commonly used for the packing and conveyance of all
kinds of products [are covered herein]."

     Customs has previously decided in Headquarters Ruling
Letter 084764, dated September 14, 1989, that Heading 3923,
HTSUSA, is a use provision.  Consequently, the heading under
which the subject merchandise will be classified is controlled by
the use in the United States at, or immediately prior to, the
date of importation of goods of the class or kind to which the
subject merchandise belongs.  The controlling use of an article
is its principal use which has been defined to mean that use
which exceeds any other single use.  Additional U.S. Rule of
Interpretation 1(a), HTSUSA.  Accordingly, if the subject
merchandise is principally used for the packing or conveyance of
goods, whether prior to or subsequent to the point of sale, then
the articles are classifiable under Heading 3923, HTSUSA.

     Reclosable plastic bags, such as the instant merchandise,
may be used for a variety of purposes.  However, we have
determined that the sample plastic bags will be principally used
by consumers to pack, store and convey food.  Accordingly, it is
Customs position that the reclosable plastic bags are most
specifically described under Heading 3923, HTSUSA, which
provides for articles of plastics commonly used for the packing
or conveyance of goods.  Thus, classification is proper by
applying GRI 1.

HOLDING:

     Based on the foregoing analysis, the sample merchandise is
classifiable under subheading 3923.21.0010, HTSUSA, which
provides for articles for the conveyance or packing of goods, of
plastics; stoppers, lids, caps and other closures, of plastics:
Sacks and bags (including cones): Of polymers of ethylene. . .
Reclosable, with integral extruded closure.  Articles
classifiable under this subheading are subject to a 2.4 percent
ad valorem rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
General Note 3(c)(vii), HTSUS.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division