The tariff classification of Plastic Zip Envelopes from China

N293131 January 29, 2018 CLA-2-39:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Carl Luther Staples, the Office Superstore, LLC 500 Staples Drive, 4th Floor East Framingham, MA 01702 RE: The tariff classification of Plastic Zip Envelopes from China Dear Mr. Luther: In your letter, dated December 26, 2017, you requested a classification ruling. Samples were provided for our review and will be returned, per your request. Item 51849-US/-CC, the “Snap Zip Envelope Check Size,” is a zip-lock pouch made of polypropylene plastic sheeting measuring approximately 26 cm in length by 13 cm in height. Side gussets allow the pouch to expand up to approximately 3.2 cm. An external pocket runs the length on one side and secures with a snap closure; this pocket does not expand. Item 51839-US/-CC, the “Zip Envelope Check Size,” is identical to the item above in construction and dimensions, but lacks the external pocket. Both items are designed to file, store and protect checks or similarly sized documents. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and General Rules of Interpretation. The ENs to heading 3926 indicate that the articles covered by the heading include protective bags, file-covers, document-jackets, and similar protective goods made by sewing or glueing together sheets of plastics. The instant articles are similar to the named exemplars. The applicable subheading for the two styles of zip envelopes will be 3926.10.0000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies. The rate of duty will be 5.3% 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 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division