The tariff classification of Document Envelopes from China

N293136 January 30, 2018 CLA-2-39:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Jessica Diorio Staples, the Office Superstore, LLC 500 Staples Drive, 4th Floor East Framingham, MA 01702 RE: The tariff classification of Document Envelopes from China Dear Ms. Diorio: In your letter, dated December 26, 2017, you requested a classification ruling. Samples were provided for our review and will be returned, per your request. Item numbers 51794-US/CC and 51796-US/CC are identical but for size. Each is constructed of polypropylene plastic sheeting which has been processed and folded to create an envelope. A flap folds over the top and secures by means of a metal snap. Item 51794 measures approximately 25.5 cm by 13.8 cm. Item 51796 measures approximately 29.7 cm by 25 cm. They are designed for the protection and storage of documents. Item 51816-US/CC is a five-compartment expanding file envelope constructed of polypropylene plastic sheeting. It measures approximately 30.5 cm by 24 cm. It is designed for use in the home, school or office. 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 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