The tariff classification of Document Envelopes from China

N293130 January 26, 2018 CLA-2-39:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Carl Luther Staples, the Office Superstore, LLC 500 Staples Drive, 4th Floor East Framingham, MA 01702 RE: The tariff classification of Document Envelopes from China Dear Mr. Luther: In your letter, dated December 27, 2017, you requested a classification ruling. Samples were provided for our review and will be returned, per your request. Item 10761-US/-CC, the “Staples Expanding Wallet Legal,” is an expandable envelope designed for the storage and protection of documents. It is made from polypropylene plastic sheeting and measures approximately 39 cm in width by 26 cm in height. Fabric gussets on three sides allow the internal pocket to be expanded up to approximately 7.6 cm for increased storage capacity. A large flap folds over the top acting as one outer side when closed. An elastic band is attached which can be wrapped around two opposite corners to hold it closed. Item 51851-US/-CC, the “Staples Document Portfolio Letter” is an envelope style folio constructed of polypropylene plastic sheeting designed for the storage and protection of documents. The plastic sheeting has been scored and folded to create a single, structured compartment. It measures approximately 33 cm in width by 26 cm in height by 3.8 cm in depth. It is not expandable. A flap folds over the top and part way down the front which can be secured by means of an elastic band over a plastic button. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and General Rules of Interpretation. The ENs to heading 3926 indicate that the articles covered by the heading include protective bags, file-covers, document-jackets, and similar protective goods made by sewing or glueing together sheets of plastics. The instant articles are similar to the named exemplars. The applicable subheading for the two styles of document envelopes will be 3926.10.0000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies. The rate of duty will be 5.3% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division