HQ 082998: Polyethylene "T-shirt" style 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 082998

                                  October, 23, 1989



          CLA-2:CO:R:C:G  082998  SR

          CATEGORY:  Classification

          TARIFF NO.:  3923.21.0050

          Mr. Bernard Flores
          P.O. Box 841
          Old San Juan Station
          San Juan, Puerto Rico 00902

          RE:  Polyethylene "T-shirt" style bags

          Dear Mr. Flores:

               This is in reference to your letter of July 15, 1988,
          requesting the classification of t-shirt bags under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample was submitted.  The bags will be produced in
          Guatemala, Korea, and Panama.

          FACTS:

               The merchandise at issue is a polyethylene bag.  It is
          sealed closed at the bottom of the bag and the polyethylene
          extends up on either side of the top of the bag to form handles.
          These handles give the bag the appearance of a scoop neck t-
          shirt.  The bags have various sayings printed on one of the
          sides.  These shopping bags are of the type used in retail stores
          to allow the consumer to transport purchases home.

          ISSUE:

               Whether polyethylene shopping bags are classifiable under
          subheading 3923.21.0050, HTSUSA, or subheading 3926.90.9050,
          HTSUSA.

          LAW AND ANALYSIS:

               Subheading 3923.21.0050, HTSUSA, provides for articles for
          the conveyance or packing of goods, of plastics.  Subheading
          3926.90.9050, HTSUSA, provides for other articles of plastics,
          and articles of other materials of headings 3901 to 3914, HTSUSA.
          Since plastic bags are specifically provided for in subheading
          3923.21.0050, HTSUSA, this is the provision applicable to the
          merchandise at issue.  












                                        - 2 -

               Headquarters Ruling Letter (HRL) 081876, dated
          November 22, 1988, also dealt with polyethylene plastic shopping
          bags.  This ruling held that the polyethylene bags were
          classifiable under subheaading 3923.21.00, HTSUSA, as articles
          for the conveyance or packing of goods of polymer or ethylene.

               The classification of these plastic bags under heading 3923,
          HTSUSA, is further supported by heading 4202, HTSUSA.  Heading
          4202, HTSUSA, covers among other items, shopping bags.  Note 2(a)
          to chapter 42 states that heading 4202 does not cover bags made
          of plastic sheeting, whether or not printed, with handles, not
          designed for prolonged use.  It specifies that these plastic
          shopping bags are to be classified under heading 3923, HTSUSA.

          HOLDING:

               The merchandise is classifiable under subheading
          3923.21.0050, 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.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division


































          6cc:  Area Director, New York
          cc:  Durant
          cc:  Legal ref.