CLA-2-39:OT:RR:NC:N4:415
Ms. Jing Zhang
Case Optics
510 Commerce Park Drive Southeast
Marietta, GA 30062
RE: The tariff classification of a plastic pouch and paper insert card from China.
Dear Ms. Zhang:
In your letter dated September 15, 2021, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
There are two products under consideration within your request. The first is a small polyvinyl chloride (PVC) plastic pouch, which is flat, foldable, and features two pockets. It is intended to hold lens cloths and will be imported empty. The second is a paper insert card, with printed information about eyewear brands on it, that will be folded and put into an accompanying eyeglasses box.
As the plastic pouch would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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.
The paper insert card would be classified in 4901.10.0040, HTSUS, which provides for “[p]rinted books, brochures, leaflets and similar printed matter, whether or not in single sheets: [i]n single sheets, whether or not folded: [o]ther.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985 and 4901.10.0040, 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 3926.90.9985 or 4901.10.0040, 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, including information on exclusions and their effective dates, 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 CFR 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