The tariff classification of plastic file envelopes from China

N235159 December 3, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of plastic file envelopes from China Dear Mr. Gonzalez: In your letter dated November 1, 2012, on behalf of Sweda USA, Inc., you requested a tariff classification ruling. Two sample envelopes were provided with your letter. Both envelopes are composed of plastic sheeting and measure approximately 13 inches by 9 ¼ inches. Item DH0102 is a translucent single compartment envelope with a flap and snap closure. Item DH0103 is a clear envelope consisting of one main compartment with a slide zipper closure, an open outside pocket and a slot for a business card. Both styles are suitable for filing papers and for inter-office correspondence. However, these envelopes are not suitable for mailing because the closures are not secure and the construction is not sufficiently substantial. As you requested, the samples will be returned. The applicable subheading for the plastic file envelopes will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. 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, Thomas J. Russo Director National Commodity Specialist Division