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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.

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

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