U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.21.0090
$234.4M monthly imports
Compare All →
Federal Register
2 docs
Related notices & rules
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of mailing envelopes from Canada
NY 865652 August 23, 1991 CLA-2-39:S:N:N3G:221 865652 CATEGORY: Classification TARIFF NO.: 3923.21.0090 Mr. Ed Baker A.N. Deringer, Inc. 30 West Service Road Champlain, NY 12919-9703 RE: The tariff classification of mailing envelopes from Canada Dear Mr. Baker: In your letter dated July 29, 1991, on behalf of Cascades Sentinel Inc., Canada, you requested a tariff classification ruling. You have submitted samples of five sizes of mailing envelopes. The sizes range from 8 1/4 by 11 1/4 inches to 11 1/2 inches by 15 1/4 inches and are identified as styles "1 recycle" through "5 recycle." The envelopes are made of recycled paper laminated to foamed polyethylene sheeting. The thickness of the plastic layer far exceeds the thickness of the paper layer. There is a self-adhesive sealing strip, protected with release paper, on the flap of the envelope. The applicable subheading for the mailing envelopes will be 3923.21.0090 Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem. Goods classifiable under subheading 3923.21.0090, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) 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