Customs Tariff of Canada · tariff item · HS 3923.21
3923.21.90.10: Refuse sacks and bags
Polyethylene bags and sacks
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
- 39232 Sacks and bags (including cones):
- 3923.21 Of polymers of ethylene
- 3923.21.90 Other
- 3923.21.90.10 Refuse sacks and bags
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3923.21 Of polymers of ethylene
UK 6% Third-country duty 1 tariff line 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 3 tariff lines 
USA 3% General (MFN) 1 tariff line 
Mexico 7% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 2 tariff lines 
Argentina 18% General (MFN) 103 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 3 tariff lines 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 3923.21
- 3923.21.10.00For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products
- 3923.21.90.10Refuse sacks and bags
- 3923.21.90.20Grocery sacks and bags
- 3923.21.90.30Luncheon sacks and bags
- 3923.21.90.40Food packaging sacks and bags
- 3923.21.90.90Of polymers of ethylene: other
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N363213 U.S. CBP
The tariff classification of a wall-mounted dispenser containing disposable plastic bags from China
- N360188 U.S. CBP
The tariff classification of a plastic bag from China
- N360189 U.S. CBP
The tariff classification of a plastic bag from Malaysia
- N360190 U.S. CBP
The tariff classification of a plastic bag from Thailand
- 600016116 HMRC
Carrier bag with handles. Bearing the logo of a well-known store. Made from 100% recycled LDPE (polyethylene) plastic using the blown extrusion process. Packaged in cardboard cartons.
- 600016178 HMRC
Plastic bags (32 Pack) Material: low-density polyethylene size: 110mm x 151mm + 40mm Lip Sealed with an adhesive closure Use: storage and protection of completed cryptocurrency backup notes
- 600013960 HMRC
Bags in packs of fifteen. The bags are made of Organza-style polyester. The bags are packaged in sets of fifteen in plastic bags with a card header.
- 600013970 HMRC
Resealable plastic bags made of 100% polyethylene. It is packaged in packs of 60 bags, in plastic envelopes.
52 rulings in total for this code
Legal notes
Tariff item 3923.21.90.10 is a line of the Customs Tariff of Canada under HS subheading 3923.21 (of polymers of ethylene).
The MFN tariff rate is 6.5%, and quantities are declared in KGM.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 3%, the Mexico duty is 7%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3.9%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5% and the Nigeria duty is 20%.
Canada imported goods of subheading 3923.21 worth US$572m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 3923.21.90.10?
The MFN tariff rate in the Customs Tariff of Canada is 6.5%; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 3923.21 as a whole, the largest supplier in 2024 was the United States (US$357m), followed by China.
Typical products
Everyday names, not part of the legal text.