The tariff classification of a plastic mailer envelope from China

N276222 June 29, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095, 3923.29.0000 Kelly Price Infinity Global 501 Bridge Street Danville, VA 24541 RE: The tariff classification of a plastic mailer envelope from China Dear Ms. Price: In your letter dated May 31, 2016, you requested a tariff classification ruling. The merchandise at issue is described as a Boll & Branch Shipping Mailer Envelope, identified by the product number M16485. Per the photograph and description provided with your submission, the envelope is constructed of plastic material 2.75 mils in thickness, and measures 21" (L) x 14.5" (W). You indicate that the envelope, which is printed with the Boll & Branch logo, is intended to be used to ship products in the mail from the supplier to a consumer. The mailer envelopes at issue are used in a manner similar to that of the polyethylene mailing envelopes described in New York Ruling Letter N257802, dated October 23, 2014. You do not specify the type of plastic used in the manufacture of the envelope. The applicable subheading for the mailer envelope, if composed of polyethylene plastic, 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 (including cones): Of polymers of ethylene: Other: Other. The rate of duty will be 3% ad valorem. The applicable subheading for the mailer envelope, if composed of a plastic other than polyethylene, will be 3923.29.0000, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics…: Sacks and bags (including cones): Of other plastics. The rate of duty will be 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 World Wide Web at https://hts.usitc.gov/current. You have also inquired about the proper country of origin marking for the plastic mailer envelopes. 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. Based on the information provided, the ultimate purchaser of the mailer envelopes will be the entity identified as the supplier, i.e. the company that will use the said envelopes solely to ship merchandise to consumers. 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 purchaser 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division