The tariff classification of polyethylene mailing envelopes from Germany

N257802 October 23, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Debora Van Patten Geodis Wilson USA 75 Northfield Avenue Edison, NJ 08837 RE: The tariff classification of polyethylene mailing envelopes from Germany Dear Ms. Van Patten: In your letter dated Sept 18, 2014, you requested a tariff classification ruling on behalf of your client, Mettler Packaging, Connecticut. Two samples were provided. Item 7515595 is a polyethylene mailing envelope/bag with a one-time seal option. The bag has a white back and red front and is printed with the words, “Do not place any coupons in this bag. This Envelope Is For Corporate Return Mail Only, #715595.” This bag will be sold in bulk to companies in the United States. It is intended to be used by these companies solely for the purpose of circulating internal material and documents. The bag is designed to be used only once and then discarded. It measures approximately 15” wide x 13.5” high. Item 02/14 is a white polyethylene mailing envelope/bag that has a seal and re-seal option. The bag will be sold in bulk to retailers in the United States who will use the bag for distributing their own merchandise to a purchaser or end user. The bag can be used twice – once when the retailer sends out the bag filled with merchandise and the second time if the buyer uses the bag to return unwanted merchandise. The bag measures approximately 17” wide x 14” high. The applicable subheading for the polyethylene mailing envelopes, styles 7515595 and 02/14, will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags: of polymers of ethylene: other…other. The rate of duty will be 3 percent 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 World Wide Web at http://www.usitc.gov/tata/hts/. You have also requested a marking ruling for the polyethylene bags. You have asked if it is sufficient to mark the country of origin on the outer carton in which the bags will be imported. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. In this case, the ultimate purchaser of the white and red mailing envelopes, item 7515595, is the company that purchases them for internal use in circulating material and documents. The ultimate purchaser of the white mailing envelopes, item 02/14, is the retailer who purchases them for shipping merchandise to end users. An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, the envelopes may be excepted from individual marking provided that the shipping containers in which they are imported are marked to indicate the country of origin of the envelopes, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchasers unopened. 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 Joan Mazzola at joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division