HQ 084036: Classification of bedside 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 084036

                                        June 13, 1989


          CLA-2 CO:R:C:G  084036 DSN

          CATEGORY:  Classification

          TARIFF NO.:  3923.21.0000

          Ms. Molly Petr
          Import Manager
          Abco Dealers, Inc.
          6601 West Mill Road
          P.O. Box 23090
          Milwaukee, WI 53223-0090

          RE:  Classification of bedside trash bags

          Dear Ms. Petr:

                This ruling letter is in response to your inquiry of
          February 21, 1989, regarding classification of bedside trash bags
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample produced in Taiwan was submitted
          for examination.

          FACTS:

                The sample at issue is a trash bag designed to be attached
          to the side or base of a hospital bed.  The bag is composed of a
          thin gauge polyethylene film.  Each measures approximately 6-3/4
          inches by 11-7/8 inches with a 3-1/2 inch gusset.  Each bag has
          two paper backed adhesive tabs to facilitate the attachment of
          the bag to a hospital bed.

          ISSUE:

                Whether the sample at issue is classified under the heading
          3923, HTSUSA, or under heading 3926, HTSUSA.

          LAW AND ANALYSIS:

                Heading 3926, HTSUSA, provides for other articles of
          plastics and articles of other materials of heading 3901 to 3914.
          The Explanatory Notes constitute the official interpretation of












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          the tariff at the international level.  The Explanatory Notes to
          heading 3926, state that the heading covers articles of plastics
          which are not specified elsewhere.

                Heading 3923, HTSUSA, provides for articles for the
          conveyance or packing of goods, of plastics; stoppers, lids, caps
          and other closures, of plastics.  The Explanatory Notes for
          heading 3923, state that the heading covers all articles of
          plastics commonly used for the packing or conveyance of all kinds
          of products.  The articles covered include containers such as
          boxes, cases, crates, sacks and bags (including cones and refuse
          sacks).  The term refuse sacks is analogous to trash bags.
          Plastic trash bags are considered containers used to dispose of
          trash.  Therefore, plastic hospital trash bags are included under
          this heading.

          HOLDING:

                The merchandise at issue is classified under subheading
          3923.21.0000, 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, of polymers of
          ethylene, and dutiable at the rate of 3 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division