CLA-2-39:OT:RR:NC:N4:421

Mr. Michael Brooks
Salvatore DiStefano dba Reliance Customs Brokerage
102 West End Avenue
Inwood, NY 11096

RE: The tariff classification of a shipping envelope from China

Dear Mr. Brooks:

In your letter dated May 24, 2010, on behalf of World Packaging Inc., New Jersey, you requested a tariff classification ruling.

The sample submitted with your request is a flat protective envelope made of thin plastic film that is designed to hold an invoice or packing list. The envelope measures 5½ inches by 4½ inches and is flat. The back is covered with adhesive so that it can be secured to a shipping box. There is a peel off protective paper backing over the adhesive surface. The front is printed: IMPORTANT: INVOICE and/or PACKING LIST ENCLOSED.

The applicable subheading for the shipping envelope will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…other. The rate of duty will be 5.8 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/.

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 (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division