Chapter 39 covers plastics and articles thereof, including plastics in primary forms, synthetic rubber, semi-manufactures and finished products. This chapter classifies plastics according to their chemical composition and physical form. Polyethylene bags, as finished products made of polyethylene, fall within the scope of plastic articles of this chapter. Heading 3923 covers plastic articles for the conveyance or packing of goods, including plastic boxes, cases, bags, barrels, cans and other containers, as well as plastic stoppers, lids, caps and other closures. Polyethylene bags, as packing bags, conform to the description of this heading. The first 2 digits 39 indicate Chapter 39 (Plastics and articles thereof). Digits 3-4, 23, indicate heading 3923 (Plastic articles for the conveyance or packing of goods). Digits 5-6, 21, indicate subheading 3923.21, namely bags made of polymers of ethylene. Therefore, 392321 specifically refers to bags made of polymers of ethylene (such as polyethylene), used for packing or conveyance. The goods are bags made of polyethylene, used for packing goods, conforming to the description of heading 3923. Subheading 3923.21 specifically covers bags made of polymers of ethylene, so they are classified under 392321, rather than other materials (e.g., bags made of polyvinyl chloride are classified under 392329) or non-packing bags (e.g., shopping bags may be classified under other subheadings).
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, synthetic rubber, semi-manufactures and finished products. This chapter classifies plastics according to their chemical composition and physical form. Polyethylene bags, as finished products made of polyethylene, fall within the scope of plastic articles of this chapter.
Heading
Heading 3923 covers plastic articles for the conveyance or packing of goods, including plastic boxes, cases, bags, barrels, cans and other containers, as well as plastic stoppers, lids, caps and other closures. Polyethylene bags, as packing bags, conform to the description of this heading.
Digit Breakdown
The first 2 digits 39 indicate Chapter 39 (Plastics and articles thereof). Digits 3-4, 23, indicate heading 3923 (Plastic articles for the conveyance or packing of goods). Digits 5-6, 21, indicate subheading 3923.21, namely bags made of polymers of ethylene. Therefore, 392321 specifically refers to bags made of polymers of ethylene (such as polyethylene), used for packing or conveyance.
Classification Basis
The goods are bags made of polyethylene, used for packing goods, conforming to the description of heading 3923. Subheading 3923.21 specifically covers bags made of polymers of ethylene, so they are classified under 392321, rather than other materials (e.g., bags made of polyvinyl chloride are classified under 392329) or non-packing bags (e.g., shopping bags may be classified under other subheadings).
📝 Declaration Elements
Product Name: The Chinese and English names of the declared goods, which should be accurately described as polyethylene bags. Material: Specify as polyethylene (PE), and indicate the density (e.g., LDPE, HDPE, etc.). Specifications and Model: Include dimensions (length, width, thickness), capacity, load-bearing capacity and other parameters. Use: Specific use, such as for food packaging, industrial product packaging, etc. Brand: If there is a brand, declare the brand name; if no brand, declare none. Packaging Method: The packaging form of the bags, such as roll packing, box packing, etc. Sterile or Not: If used for medical or food purposes, indicate whether it has been sterilized. Product Name: Polyethylene bag; Material: Polyethylene (LDPE); Specifications: Length 30cm x Width 20cm x Thickness 0.05mm; Use: For garment packaging; Brand: None; Packaging Method: Roll packing; Sterile or Not: No. Failing to distinguish polyethylene bags from polyvinyl chloride bags, leading to incorrect subheading. Not providing thickness or dimensions, making it impossible to determine whether they are packing bags. Misclassifying retail shopping bags under 392321, when they may actually fall under other subheadings.
Product Name
The Chinese and English names of the declared goods, which should be accurately described as polyethylene bags.
⚠️ Misdeclared as plastic bags or PE bags, without specifying the polyethylene material.
Material
Specify as polyethylene (PE), and indicate the density (e.g., LDPE, HDPE, etc.).
⚠️ Only stating plastic, without distinguishing polyethylene from other plastics.
Specifications and Model
Include dimensions (length, width, thickness), capacity, load-bearing capacity and other parameters.
⚠️ Omitting thickness or dimensions, leading to classification disputes.
Use
Specific use, such as for food packaging, industrial product packaging, etc.
⚠️ Vaguely stating for packaging, without specifying the specific scenario.
Brand
If there is a brand, declare the brand name; if no brand, declare none.
⚠️ Failing to declare the brand or misdeclaring it as another brand.
Packaging Method
The packaging form of the bags, such as roll packing, box packing, etc.
⚠️ Not specifying whether it is retail packaging or industrial packaging.
Sterile or Not
If used for medical or food purposes, indicate whether it has been sterilized.
⚠️ Not indicating the sterility status, affecting classification.
Example： Product Name: Polyethylene bag; Material: Polyethylene (LDPE); Specifications: Length 30cm x Width 20cm x Thickness 0.05mm; Use: For garment packaging; Brand: None; Packaging Method: Roll packing; Sterile or Not: No.
Common Mistakes：
Failing to distinguish polyethylene bags from polyvinyl chloride bags, leading to incorrect subheading.
Not providing thickness or dimensions, making it impossible to determine whether they are packing bags.
Misclassifying retail shopping bags under 392321, when they may actually fall under other subheadings.
🎯 Classification Logic
The core basis for classification is: 1. The material is a polymer of ethylene; 2. The use is for the conveyance or packing of goods; 3. The shape is a bag. All three conditions must be met simultaneously to be classified under 392321. If the material is not a polymer of ethylene, it is classified under 392329; if the use is not for packing, it may be classified under other headings. 392329 Bags of other plastics: The material is not a polymer of ethylene, such as bags made of polyvinyl chloride (PVC), polypropylene (PP), etc. 392321 Bags of polymers of ethylene: The material is a polymer of ethylene, such as bags made of polyethylene (PE). 392310 Plastic boxes, cases, etc.: The container type is different; 392310 covers boxes, cases, etc., while 392321 covers bags. 392390 Other plastic packaging articles: Other plastic packaging articles not elsewhere specified, such as pallets, gaskets, etc. Is the material a polymer of ethylene? Is the use for the conveyance or packing of goods? Is the shape a bag? Is it mixed with other materials? Is it retail packaging?
Basis
The core basis for classification is: 1. The material is a polymer of ethylene; 2. The use is for the conveyance or packing of goods; 3. The shape is a bag. All three conditions must be met simultaneously to be classified under 392321. If the material is not a polymer of ethylene, it is classified under 392329; if the use is not for packing, it may be classified under other headings.
Confused Codes：
392329 - Bags of other plastics
The material is not a polymer of ethylene, such as bags made of polyvinyl chloride (PVC), polypropylene (PP), etc.
392321 - Bags of polymers of ethylene
The material is a polymer of ethylene, such as bags made of polyethylene (PE).
392310 - Plastic boxes, cases, etc.
The container type is different; 392310 covers boxes, cases, etc., while 392321 covers bags.
392390 - Other plastic packaging articles
Other plastic packaging articles not elsewhere specified, such as pallets, gaskets, etc.
Self-Check：
✓ Is the material a polymer of ethylene?
✓ Is the use for the conveyance or packing of goods?
✓ Is the shape a bag?
✓ Is it mixed with other materials?
✓ Is it retail packaging?
❓ FAQ
What is the difference in HS codes between polyethylene bags and polypropylene bags? Polyethylene bags are classified under 392321 because their material is a polymer of ethylene; polypropylene bags are classified under 392329 because polypropylene belongs to other plastics. Classification must be distinguished based on material. How to determine whether a polyethylene bag is used for packaging or other purposes? Based on the design and sales condition of the bag. If used for the conveyance or packing of goods, such as industrial packaging, food packaging, etc., it is classified under 392321; if it is a retail shopping bag, it may be classified under other subheadings, and judgment should be made based on the specific use. Does the thickness of polyethylene bags affect the HS code? Thickness itself does not affect the HS code, but it may affect whether it qualifies as a packing bag. For example, very thin bags may be considered single-use, but they are still classified under 392321, provided that the use is for packaging. If polyethylene bags are used for food packaging, is additional declaration required? Yes, it is necessary to declare whether they are sterile, whether they comply with food-contact material standards, etc., but these do not affect the HS code, which remains 392321. How to distinguish polyethylene bags from polyethylene film in HS codes? Polyethylene film, if not made into bags, is classified under 3920; if made into bags, it is classified under 392321. The key difference lies in whether it has the shape of a bag. When importing polyethylene bags, what declaration elements must be filled in on the customs declaration form? Product name, material, specifications and model, use, brand, packaging method, etc. must be filled in, with specific reference to the customs declaration elements table. Ensure the material is clearly polyethylene and the use is for packaging. Does the HS code for polyethylene bags apply to all types of polyethylene? Yes, 392321 covers bags made of all polymers of ethylene, including LDPE, HDPE, etc., as long as the material is a polymer of ethylene and it is used for packaging. How to inquire about the import tariff rate for polyethylene bags? Tariff rates may change. It is recommended to check the latest tariff rates through the official website of the General Administration of Customs or the International Trade Single Window, or consult a professional customs broker. Inquire about the corresponding tariff rate based on HS code 392321.
Q: What is the difference in HS codes between polyethylene bags and polypropylene bags?
A: Polyethylene bags are classified under 392321 because their material is a polymer of ethylene; polypropylene bags are classified under 392329 because polypropylene belongs to other plastics. Classification must be distinguished based on material.
Q: How to determine whether a polyethylene bag is used for packaging or other purposes?
A: Based on the design and sales condition of the bag. If used for the conveyance or packing of goods, such as industrial packaging, food packaging, etc., it is classified under 392321; if it is a retail shopping bag, it may be classified under other subheadings, and judgment should be made based on the specific use.
Q: Does the thickness of polyethylene bags affect the HS code?
A: Thickness itself does not affect the HS code, but it may affect whether it qualifies as a packing bag. For example, very thin bags may be considered single-use, but they are still classified under 392321, provided that the use is for packaging.
Q: If polyethylene bags are used for food packaging, is additional declaration required?
A: Yes, it is necessary to declare whether they are sterile, whether they comply with food-contact material standards, etc., but these do not affect the HS code, which remains 392321.
Q: How to distinguish polyethylene bags from polyethylene film in HS codes?
A: Polyethylene film, if not made into bags, is classified under 3920; if made into bags, it is classified under 392321. The key difference lies in whether it has the shape of a bag.
Q: When importing polyethylene bags, what declaration elements must be filled in on the customs declaration form?
A: Product name, material, specifications and model, use, brand, packaging method, etc. must be filled in, with specific reference to the customs declaration elements table. Ensure the material is clearly polyethylene and the use is for packaging.
Q: Does the HS code for polyethylene bags apply to all types of polyethylene?
A: Yes, 392321 covers bags made of all polymers of ethylene, including LDPE, HDPE, etc., as long as the material is a polymer of ethylene and it is used for packaging.
Q: How to inquire about the import tariff rate for polyethylene bags?
A: Tariff rates may change. It is recommended to check the latest tariff rates through the official website of the General Administration of Customs or the International Trade Single Window, or consult a professional customs broker. Inquire about the corresponding tariff rate based on HS code 392321.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.