CLA-2-39:OT:RR:NC:N4:415
Ms. Lynn H. Chan
WTS Customs Brokerage
8901 South La Cienega Boulevard
Inglewood, CA 90301
RE: The tariff classification of protective plastic “top-loaders” from China.
Dear Ms. Chan:
In your letter dated October 24, 2019, you requested a tariff classification ruling on behalf of your client, Cardboard Gold, Inc.
The products under consideration are protective plastic sleeves described in your submission as “top-loaders,” with the brand name of “Card Saver.” The provided documentation indicates this product comes in different variations. The first example is constructed from rigid polyvinyl chloride (PVC) with a 15 mil gauge thickness and ranges in sizes from three inches by four inches to 29 inches by 43 inches. These holders are designed to store trading cards, photos, postcards, documents, lithographs, artwork, prints, restaurant menus, bar menus, comic books, LP records (33/45 rpm), magazines, currency, posters, and other paper items. The second example is made from a semi-rigid PVC that has a nine mil gauge thickness and is used to store trading cards, business cards, postcards, photo cards, and other paper items. These sleeves range in size from three inches by 4.5 inches to 4.5 inches by 7 1/8 inches. You also indicate that there is a version made from 2 mil gauge thickness polypropylene.
As these protective plastic “top-loaders” would be considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division