CLA-2-39:S:N:N6:221 881379
Mr. Charles Koh
Read On, America
Mail Orchard Point
P.O. Box 549
Singapore 9123
RE: The tariff classification of plastic laminating pouches from
Korea.
Dear Mr. Koh:
In your letter dated November 21, 1992, you requested a
tariff classification ruling.
You have submitted a sample of one empty pouch and five
completed bookmarks. The pouches are made from plastic sheeting
and after importation are used to form a protective cover around
a printed paper bookmark. You state that the pouches are
available in various sizes to fit different styles of bookmarks.
You do not indicate whether the pouch was formed by heat sealing
two sheets together, or merely by folding the sheet in half,
though it appears that the sample submitted with your letter was
made from two separate sheets heat sealed at the bottom. Though
the one pouch submitted with your letter had rounded corners, it
appears from the completed bookmarks that some of these pouches
may be imported with rectangular corners.
The applicable subheading for the laminating pouches with
rounded corners, whether made by folding a single sheet or heat
sealing two separate sheets, as well as for laminating pouches
with any type edge which are made by heat sealing two separate
sheets together, will be 3926.90.9090, Harmonized Tariff Schedule
of the United States (HTS), which provides for other articles of
plastics, other. The rate of duty will be 5.3 percent ad
valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on laminating pouches with
rectangular edges which are made by folding a single piece of
plastic sheeting. Your request for a classification ruling
should include the name of the particular polymer of plastic. If
made of polyvinyl chloride, then indicate the modulus of
elasticity and submit an additional sample.
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