The tariff classification of metallized polyethylene terephthalate (PET) mailer bags from China

 N318496 April 15, 2021 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.29.0000, 9903.88.03 Terry Choi Silver Timing Ltd. :8/F Pioneer Place 33 Hoi Yuen Road Kwun Tong, Hong Kong Hong Kong RE: The tariff classification of metallized polyethylene terephthalate (PET) mailer bags from China Dear Mr. Choi: In your letter dated March 25, 2021 you requested a tariff classification ruling. The merchandise at issue is a bubble mailer bag. The bag is constructed of an inner layer of polyethylene bubble sheet and an outer layer of metallized polyethylene terephalate. The bags have a self-adhesive seal strip to allow for secure closure. These bags provide cushion and waterproof protection in which to ship products. The applicable subheading for the PET mailer bags with polyethylene bubble liners will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastic: sacks and bags: of other plastics. The general rate of duty will be 3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.29.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.29.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division