Polyethylene Bag (with Drawstring)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923210085 | 38.0% | CN | US | 官方文档 |
| 3923210095 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🛍️ Polyethylene Retail Carrier Bag (with Drawstring/Handles)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Is It Just a "Bag"?
The Polyethylene Retail Carrier Bag (PRCB) is the most common packaging material in global retail. However, in international trade, its classification hinges on specific physical attributes: material composition, presence of handles/drawstrings, and dimensions.
Under the 2026 Harmonized System (HS), plastic sacks and bags are primarily classified under Heading 3923. Specifically, bags made of polymers of ethylene (polyethylene) fall under subheading 3923.21.
⚠️ Key Distinction Point:
- If the bag is made of Polypropylene (PP) or Polyester (PET) → It falls under 3923.29 (Other plastics).
- If the bag is made of Polyethylene (PE) AND has handles or drawstrings AND meets specific size criteria → It falls under 3923.21.00.85 or 3923.21.00.95.
- Crucial Constraint: The bag must NOT have any length or width shorter than 6 inches (152.4 mm) OR longer than 40 inches (1,016 mm).
- Note: The source data implies that bags meeting these dimensional constraints are subject to the specific subheadings listed below. Bags outside these dimensions or lacking handles may fall into different "Other" categories, but based on the provided data, we focus on the PRCB with handles/drawstrings.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based strictly on the provided <DATA>, the product is classified under two specific subheadings within 3923.21 (Sacks and bags of polymers of ethylene). The distinction between the two is generally based on further specificity (often "With Handles" vs. "Other" within the handle category, though the provided text groups "Polyethylene retail carrier bags (PRCBs) with handles..." under 85 and generic "Other" under 95).
| HS Code | Product Description | Applicability Conditions | Key Attributes |
|---|---|---|---|
3923.21.00.85 |
Polyethylene Retail Carrier Bags (PRCBs) with handles (including drawstrings) | - Material: Polyethylene (PE) - Feature: Has handles/drawstrings - Size: No dim < 152.4mm (6") and no dim > 1016mm (40") |
✅ Target Product (This is the most likely code for standard retail carrier bags) |
3923.21.00.95 |
Other sacks and bags of polymers of ethylene | - Material: Polyethylene (PE) - Feature: Not specifically covered by .85 (e.g., no handles, or different size criteria) - General "Other" category |
✅ Fallback Category (Use if the bag does not meet the specific "PRCB with handles" definition) |
🔍 Important Note on the Source Data:
The description for3923.21.00.85explicitly mentions "Polyethylene retail carrier bags (PRCBs) with handles (including drawstrings), with no length or width shorter than 6 inches (152.4 mm) or longer than 40 inches (1,016 mm)".
This dimensional constraint is critical. If your bag is smaller than 6 inches or larger than 40 inches, it may not qualify for this specific subheading and could be misclassified, leading to clearance issues.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by the 25% Section 301 tariff)
✅ Effective Date: Current (2026 Tariff Schedule)
🎯 1. 3923.21.00.85 —— Polyethylene Retail Carrier Bags (with Handles/Drawstrings)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% (Retaliatory tariff on Chinese goods) |
| Total Tariff Rate | 28.0% |
| Tax Calculation | CIF Value × 28.0% |
| De Minimis Exemption? | ❌ No (Section 301 goods are generally excluded from de minimis thresholds if the total value exceeds thresholds, and specifically targeted surcharges apply) |
| Legal Basis Path | HTSUS:3923.21.00.85 → USITC Footnote 9903.88.01 (Section 301) → USTR:301-China |
📌 Explanation:
- Base Rate (3.0%): The standard Most Favored Nation (MFN) rate for plastic sacks/bags of polyethylene.
- Additional Rate (25.0%): This is the Section 301 tariff imposed on goods originating from China. This is non-negotiable for Chinese-origin PE bags.
- Total (28.0%): This is a high tariff rate for a simple plastic bag. It significantly impacts profit margins.
- Why 28%? Plastic packaging is considered a low-value-added good in US-China trade disputes, making it a primary target for tariffs.
🎯 2. 3923.21.00.95 —— Other Polyethylene Bags
| Item | Content |
|---|---|
| Base Tariff Rate | 3.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% (Retaliatory tariff on Chinese goods) |
| Total Tariff Rate | 28.0% |
| Tax Calculation | CIF Value × 28.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | HTSUS:3923.21.00.95 → USITC Footnote 9903.88.01 (Section 301) → USTR:301-China |
📌 Note:
- The tariff rate is identical to the handle-type bag (28%).
- The difference lies only in the classification precision required by customs. Misclassifying a handle-bearing bag as "Other" to avoid scrutiny is risky if the product clearly has handles.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Description | ✔️ | Must explicitly state: "Polyethylene Retail Carrier Bag with Drawstring/Handles". Include material (PE/HDPE/LLDPE). |
| ✅ Physical Dimensions | ✔️ | CRITICAL: Must confirm NO dimension is < 6 inches (152.4mm) or > 40 inches (1,016mm). If outside this range, HS Code may change. |
| ✅ Material Composition | ✔️ | Certificate of Analysis or Mill Test Report proving it is Polyethylene (PE), not PP or PVC. |
| ✅ Commercial Invoice | ✔️ | Must list unit price, total value, and correct HS Code (3923.21.00.85 or .95). |
| ✅ Packing List | ✔️ | Detail the number of bags per carton, weight, and volume. |
| ✅ Country of Origin Certificate | ✔️ | To confirm Chinese origin (triggers the 25% tariff). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "PE Material, Handle Type, Size Check, 28% Tariff!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Bag has handles/drawstrings | Use 3923.21.00.85 |
Use 3923.21.00.95 (Too vague, risks audit) |
| Bag is small (<6 inches) | Do not use .85 | Use 3923.21.00.85 → Result: Misclassification, Penalty |
| Bag is made of PP | Use 3923.29 (Other plastics) |
Use 3923.21 (PE) → Result: Tariff Discrepancy, Seizure Risk |
| Bag has no handles | Use 3923.21.00.95 |
Use 3923.21.00.85 → Result: Inaccurate Description |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Private Label Bags | Provide brand authorization letter if necessary, but focus on physical specs (PE, Handles, Size). |
| Biodegradable PE Bags | If certified as "Biodegradable" but still PE structure, declare as PE. If it's a different polymer (e.g., PBAT), it may fall under different codes. Stick to PE for this data. |
| Multi-material Bags | If the bag has a PE handle but PP body, it is still generally classified by the principal material. Consult a customs broker if materials are mixed. |
| Small Quantity Samples | Even samples are subject to the 28% tariff if shipped via courier (USPS/UPS/FedEx) and value exceeds de minimis ($800). For < $800, no duty applies if eligible for de minimis, but Section 301 goods are often excluded. Check current CBP de minimis rules for Section 301 goods. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3923.21.00.85 |
28.0% (3% Base + 25% Sec 301) | No specific cert | High Tariff. Plan pricing accordingly. |
| 🇨🇳 China | 3923.21.00.85 |
5-10% (Import Duty) | N/A | Domestic trade may have different VAT rates. |
| 🇪🇺 EU | 3923.29.10 (Typical) |
0-6.5% | REACH Compliance | EU has stricter environmental packaging laws. |
| 🇬🇧 UK | 3923.29.90 |
0-6.5% | UKCA | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3923.29.00 |
5% | N/A | No Section 301 equivalent. |
📌 Conclusion:
- The USA is the only major market imposing the punitive 25% Section 301 tariff on Chinese PE bags.
- The 28% total tariff is a significant cost driver. For low-value items like bags, this can wipe out all profit margins.
- Dimensional Compliance is Key: Ensure no dimension is < 152.4mm or > 1016mm to ensure correct classification under.85.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Ignoring the 6-inch/40-inch size constraint.
👉 Consequence: If a bag is 5 inches wide, it does not qualify for 3923.21.00.85. It may be classified as "Other" (.95) or a different heading, leading to misdeclaration penalties.
❌ Mistake 2: Using "Plastic Bag" as the description.
👉 Consequence: Customs may detain the shipment for lack of specificity. They will require a full description including material (PE), feature (with handle/drawstring), and usage (retail carrier).
❌ Mistake 3: Confusing PE with PP.
👉 Consequence: PP bags fall under 3923.29, which has different tariff rates and regulations. Misdeclaring PE as PP can lead to false declaration charges.
❌ Mistake 4: Assuming de minimis ($800) applies.
👉 Consequence: Section 301 goods are often excluded from de minimis exemption depending on current CBP enforcement. Even small shipments may incur the 28% tariff. Always verify current CBP de minimis exclusions.
✅ Correct Action:
"100% Polyethylene Retail Carrier Bag with Drawstring, Size: 12x10x0.5 inches, Color: Black, for Retail Use, HS Code: 3923.21.00.85, Origin: China"
🎯 VII. Conclusion: Professional Declaration Saves Costs!
🎯 Remember the Mantra:
🔹 "PE Material, Handle Present, Size Check (6-40 inches), 28% Tax!"
🔹 "HS Code Accuracy Prevents Delays, Tariff Precision Protects Profit!"
📌 Pro Tip:
- If your bags are smaller than 6 inches or larger than 40 inches, do NOT use 3923.21.00.85.
- Consider supplier diversification if the 28% tariff erodes margins.
- Apply for an Advance Ruling (Pre-Decision) from CBP if you are unsure about the dimensional criteria or material composition.
📣 Immediate Action:
📞 Consult a Customs Broker + Verify Bag Dimensions + Confirm Material (PE)
🚀 Ensure Smooth Clearance, Avoid Penalties, and Optimize Your Landed Cost!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent in Tariff Matters!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。