us-cbp-cross-rulings-hq-083265•HQ 083265: Hot water soluble laundry bags
HQ 083265: Hot water soluble laundry bags
us-cbp-cross-rulings-hq-083265HQ 083265: Hot water soluble laundry bagsGuidance
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 083265
February 15, 1990
CLA-2 CO:R:C:G 083265 NLP
CATEGORY: Classification
TARIFF NO.: 3923.29.0000
Ms. Molly Petr
Product Manager, Abco Dealers, Inc.
6601 West Mill Road
P.O. Box 23090
Milwaukee, WI 53223
RE: Hot water soluble laundry bags
Dear Ms. Petr:
This is in response to your letter, dated December 8, 1988,
requesting a tariff classification for hot water soluble laundry
bags, from Japan, under the Harmonized Tariff Schedule of the
United States (HTSUS). A sample was submitted for examination.
FACTS:
Hot water soluble laundry bags are used in hospitals and
nursing homes to control infection and cross-contamination. The
laundry bags are made of polyvinyl alcohol plastic and are
designed to dissolve completely in the washing machine at a
temperature of 140 degrees Fahrenheit. The laundry bags
eliminate the need for repeated handling of soiled laundry.
In use, the bags are placed on a stand and soiled linen is
placed inside. The bag is closed with an attached tie and
brought to the appropriate area for laundering. The entire bag
is put directly into the washer. First, a cold water rinse
dissolves the tie and releases the soiled linen. Next, the bag
dissolves as the temperature reaches a minimum of 140 degrees
Fahrenheit.
ISSUE:
Are the laundry bags classifiable under Heading 3923, HTSUS,
as articles for the conveyance or packing of goods, of plastics?
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined in accordance with the terms
of the headings and relevant Section or Chapter notes.
Heading 3923, HTSUS, provides for articles for the
conveyance or packing of goods, of plastics: stoppers, lids, caps
and other closures of plastics. The Explanatory Notes are the
official interpretation of the HTSUS at the international level.
The Explanatory Notes for Heading 3923 state:
This heading covers all articles of plastics commonly
used for the packing or conveyance of all kinds of
products. The articles covered include:
(a) Containers such as boxes, cases, crates,
sacks and bags (including cones and refuse
sacks), casks, cans, carboys, bottles and
flasks.
We view the laundry bag as falling within the purview of
Heading 3923, inasmuch as it, like a refuse bag or trash bag, is
bought as an empty bag and filled with articles by the user, the
hospitals. The rationale for our position is that the laundry
bag is used to temporarily contain (pack) soiled linen which
will thereafter be carried (conveyance) to the washing machine.
In addition, since trash is considered "goods" for purposes of
classification under Heading 3923, we do not find it difficult to
include linen within that term. However, we would not consider a
plastic container to be within the purview of Heading 3923, if it
were used solely for storage.
HOLDING:
The hot water soluble laundry bags are classifiable in
subheading 3923.29.0000, which provides for articles for the
conveyance or packing of goods, of plastics: sacks and bags
(including cones): of other plastics. The rate of duty is 3% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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