In ruling NY N309146, Customs and Border Protection (CBP) determined the classification of biodegradable plastic retail carrier bags from China. The bag is composed of Bioplast® which is composed of natural potato starch and biodegradable polyester. It is a disposable bag that is used at retail stores for the packing and conveyance of goods from the store to the consumer’s home.
CBP determined that the applicable subheading for the biodegradable plastic retail carrier bags will be 3923.29.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The general rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.29.0000, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, 9903.88.03, in addition to subheading 3923.29.0000, HTSUS, must be reported.