HQ 083069: Classification of polyethylene shopping 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 083069

                                   August 14, 1989



          CLA-2:CO:R:C:G  083069  SR

          CATEGORY:  Classification

          TARIFF NO.:  3923.21.0000

          Mr. Joseph L. Amoriello
          John A. Steer Co.
          28 South Second Street
          Philadelphia, Pennsylvania 19106

          RE:  Classification of polyethylene shopping bags

          Dear Mr. Amoriello:

               This is in reference to your letter dated October 18, 1988,
          requesting the classification of plastic shopping bags under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  Samples produced in Hong Kong were submitted.

          FACTS:

               The merchandise at issue is polyethylene bags.  The bags are
          of various sizes but they are all made of polyethylene and have
          double plastic handles.  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 3923.21.0000, HTSUSA, or subheading 3926.90.9050,
          HTSUSA.

          LAW AND ANALYSIS:

               Subheading 3923.21.0000, 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
          3923.21.0000, 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 subheading 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
          3923.21.0000, 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




































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