CLA-2-39:OT:RR:NC:N:5:137
Jeff DeBolt
Museminded
1305 W Myrtle Street Fort Collins, CO 80521
RE: The tariff classification of a polyethylene mailer bag from China
Dear Mr. DeBolt:
In your letter dated October 14, 2024, you requested a tariff classification ruling on behalf of your client, Happy House Merchandise LLC DBA Package Mint.
The merchandise at issue is a mailer bag constructed of low-density polyethylene (LDPE). It incorporates a self-sealing adhesive strip for closure. The bags are printed with a repetitive design of strawberries, pumpkins or other similar patterns solely for decorative purposes. You state that bags will not be printed with logos, branding or other functional text. The mailers will be imported in various sizes including 6 inches by 9 inches and 10 inches by 13 inches. They are intended for use as e-commerce packaging for lightweight goods.
You propose classification of the mailers in heading 4911, Harmonized Tariff Schedule of the United States (HTSUS), as printed matter. We disagree. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The General ENs to chapter 49 state that “…this chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations.” The mailers are functional items whose use is not dictated by the decorative printing on the exterior surface. Their “nature and use” is not determined by the printing. The ENs of chapter 49 go further to define the term “printed” as used throughout the chapter. The ENs specify that “printed” “does not, however, include coloration or decorative or repetitive-design printing.” Therefore, the decorative, repetitive designs printed on the mailers is excluded from being considered printed for the purposes of chapter 49 consideration.
The applicable subheading for the polyethylene mailer bags will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance and packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: other. The rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.21.0095, 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., 9903.88.03, in addition to subheading 3923.21.0095, 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division