CLA-2-39:OT:RR:NC:N4:415
Ms. Denise Young-Sang
Office Depot, Inc.
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of plastic laminating pouches and sheets from China.
Dear Ms. Young-Sang:
In your letter dated March 4, 2020, you requested a tariff classification ruling.
Samples were provided and will be returned separately. The product pages on www.officedepot.com were also utilized.
This request consists of five items for consideration.
Item number 535544 is described as laminating pouches for business cards. They are polyethylene terephthalate (PET) and ethylene-vinyl acetate (EVA) laminating pouches and measure 3 ¾ inches by 2 9/16 inches and are five mils thick. These pouches require a thermal laminating machine.
Item number 535640 is described as laminating pouches for luggage tags. They are PET and EVA laminating pouches and measure 4 ¼ inches by 2 ½ inches and are five mils thick. These pouches feature loop attachments and require a thermal laminating machine.
Item numbers 535704 and 3200599 are described as letter-size laminating pouches. They are PET and EVA laminating pouches and measure nine inches by 11 ½ inches and are three mils and 10 mils thick, respectively. These pouches require a thermal laminating machine.
Item number 3747307 is described as a letter-size laminating sheet. They are polyvinyl chloride (PVC) self-adhesive sheets that are nine inches by 12 inches and three mils thick. They do not require the use of a laminating machine.
You propose the correct classification for all of these laminating pouches and sheets would be subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as office or school supplies of plastic. We disagree. These pouches have a variety of uses that are not strictly bound to office or school use. This is consistent with the position taken by U.S. Customs and Border Protection in numerous previous rulings including, New York Rulings N225476, dated July 31, 2012; L89044, dated December 06, 2005; I87158, dated October 17, 2002; and 881379, dated December 21, 1992. Item number 3747307, the self- adhesive laminating sheets, is more specifically provided for in heading 3919, thus making classification within heading 3926 no longer appropriate.
The applicable subheading for the self-adhesive PVC laminating sheets, item number 3747307, will be 3919.90.5060, HTSUS, which provides for “[s]elf-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.8 percent ad valorem.
The laminating pouches, item numbers 535544, 535640, 535704, and 3200599, are considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9990, 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 3919.90.5060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.90.5060, HTSUS, listed above.
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 7.5 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