CLA-2-48:OT:RR: NC:4:434
Sayaka Furuyama
The Pack America Corporation
108 West 39th Street
New York, NY 10018
RE: The tariff classification of envelopes from Cambodia
Dear Ms. Furuyama:
In your letter, dated June 10, 2025, you requested a tariff classification ruling. A detailed description and
photos of the goods were submitted for our review in lieu of samples.
The item under consideration is a white, kraft paper envelope, item number VEROENVEL0229. The
envelope measures 9 inches by 4.5 inches. Printed across the bottom front of the envelope, in bold uppercase
letters is the name, “VERONICA BEARD.” A Gold foil sticker embossed with “VERONICA BEARD,” used
for sealing the envelope flap, is packaged with it.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the
official interpretation of the tariff at the international level. The ENs to Heading 4817, HTSUS, which
includes envelopes, state that “These articles may be printed with addresses, names, trademarks, decorations,
crests, initials, etc., merely subsidiary to their use as stationery.”
Therefore, the fact that these envelopes are printed with a name does not preclude their classification in
Heading 4817. Further, the envelopes with stickers constitute a set, as defined in Explanatory Note X to
General Rule of Interpretation (GRI) 3(b). The envelope imparts the essential character.
The applicable subheading for the envelopes and accompanying stickers will be 4817.10.0000, HTSUS,
which provides for “Envelopes, letter cards, plain postcards and correspondence cards, of paper or
paperboard…: Envelopes.” The column one, general rate of duty will be Free.
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 on the World Wide Web at https://hts.usitc.gov/current.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to subheading
4817.10.0000, 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.
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 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 Charlene Miller at
[email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division