L89044 L8 Ruling Active

The tariff classification of laminating pouches from China.

Issued December 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The pouches will be processed in laminating machines to form a protective covering for contents such as business cards, photos, luggage tags, bookmarks and similar items. In the condition as imported the pouches are heat sealed along the top edge to form a two-layer construction. All of the sample pouches have rounded corners. You suggest classification in subheading 3920.69.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials…of other polyesters. Classification as a sheet in any of the subheadings of heading 3920 requires that the product be in the form of a rectangle that has not been further worked. The instant pouches have been further worked both by being heat sealed along one edge and by having all four corners rounded.

CBP rationale

The applicable subheading for the laminating pouches will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

NY L89044 December 6, 2005 CLA-2-39:RR:NC:N2:221 L89044 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Eric Batoon Tamerica Products, Inc. 9070 Bridgeport Place Rancho Cucamonga, CA 91730 RE: The tariff classification of laminating pouches from China. Dear Mr. Batoon: In your letter dated September 14, 2005, which was received in this office on November 23, 2005, you requested a tariff classification ruling. The samples submitted with your request are laminating pouches made from polyester film. The pouches will be processed in laminating machines to form a protective covering for contents such as business cards, photos, luggage tags, bookmarks and similar items. In the condition as imported the pouches are heat sealed along the top edge to form a two-layer construction. All of the sample pouches have rounded corners. You suggest classification in subheading 3920.69.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials…of other polyesters. Classification as a sheet in any of the subheadings of heading 3920 requires that the product be in the form of a rectangle that has not been further worked. The instant pouches have been further worked both by being heat sealed along one edge and by having all four corners rounded. The applicable subheading for the laminating pouches will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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