CLA-2-39:OT:RR:NC:N4:415
Eva Zhang
Marubeni America Corporation
90 Park Avenue
New York, NY 10016
RE: The tariff classification of plastic zipper tape from Japan and Thailand.
Dear Ms. Zhang:
In your letter dated July 3, 2025, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described as a PLALOC™ zipper. It is a press-to-close fastener designed
for flexible packaging such as plastic bags. Your submission indicates it does not include a slider. There are
two styles included in your request, both are made of polyethylene (PE) plastic. Style MFL801T is
multi-layered,10-millimeter width ribbed zipper. Style MFL815T is a multi-layered, soft seal zipper.
In your letter, you propose classification in subheading 9606.10.8000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “[b]uttons, press-fasteners, snap-fasteners and press-studs, button
molds and other parts of these articles; button blanks: [p]pess-fasteners, snap-fasteners and press-studs and
parts thereof: [v]alued over 20 cents per dozen pieces or parts.” We disagree. The Harmonized Commodity
Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS.
While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading
of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54
Fed. Reg. 35127 (August 23, 1989). The ENs to heading 9606 state, “[t]his heading covers buttons, studs,
and similar articles used for fastening or decorating articles of apparel, household linen, etc.” Furthermore,
the ENs to heading 9606 include several exemplars to assist with proper interpretation of the heading. The
exemplars include pierced and shank buttons, press-fasteners, snap-fasteners and press-studs, button moulds,
identifiable parts of buttons, and button blanks. Of particular note, press-fasteners, snap-fasteners, and
press-studs consist of two or more parts, operate by means of a snap mechanism, and may be designed for
sewing on garments or attached by riveting. Here, the PLALOC™ zippers feature flanges which are pushed
together or pulled apart to open or close flexible packaging. However, they neither fit the exemplars nor are
they of the class or kind of merchandise described by the terms of heading 9606. As a result, classification in
heading 9606, HTSUS, is precluded. We find this zipper tape to be similar to the ones ruled upon in New
York N349548, dated June 26, 2025, and we will classify this product in the same manner.
As the two versions of PLALOC™ zipper tape, styles MFL801T and MFL815T, would be considered
articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading
will be 3926.90.9989, 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.
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, i.e., 9903.01.25, in addition to subheading
3926.90.9989, HTSUS, listed above.
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 CBP 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, please contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division