U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3923.21.0090
$234.4M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
31 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of mailing envelopes from Panama.
NY 805668 January 11, 1995 CLA-2-39:S:N:N6:221 805668 CATEGORY: Classification TARIFF NO.: 3923.21.0090; 3923.29.0000 Mr. John E. Brady Western Overseas Corporation P.O. Box 90099 Long Beach, CA 90809-0099 RE: The tariff classification of mailing envelopes from Panama. Dear Mr. Brady: In your letter dated December 29, 1994, on behalf of ELC Security Products, Inc., you requested a tariff classification ruling. The sample submitted with your letter is made from a sheet of plastics, heat sealed on three sides to form an envelope measuring approximately 13 1/4 inches by 10 1/4 inches. The open end contains a strip of gripper teeth designed to be folded over and snapped together after the contents are placed in the envelope. The gripper strip can be sealed only once, thus forming a tamper-evident closure. The applicable subheading for the mailing envelopes, if made of polymers of ethylene, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, sacks and bags, of polymers of ethylene, other. The duty rate will be 3 percent ad valorem. The applicable subheading for the mailing envelopes, if made of plastics other than polymers of ethylene, will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, sacks and bags, of other plastics. The duty rate will be 3 percent ad valorem. Articles classifiable under subheading 3923.21.0090 or 3923.29.0000, HTS, which are products of Panama are entitled to duty free treatment under the Generalized System of Preferences (GSP), as well as under the Caribbean Basin Initiative (CBI), upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport