CLA-2-63:OT:RR:NC:N3:351
Ms. Ana Gomez
Office Depot
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of Tyvek® paper envelopes and an expanding file from China
Dear Ms. Gomez:
In your letter dated October 13, 2021, you requested a tariff classification ruling. Samples were submitted with your request. The samples will be returned to you as requested.
Item N20212289, described as a “Tyvek® expanding file,” is intended to be used to organize and store documents. The file measures approximately 13.75 inches in length by 10 inches in width by 1.5 inches in depth when zipped closed. When opened, the side gusset of polypropylene plastic (PP) expands to approximately seven inches at the widest point. The file features one flat outer zippered compartment, six interior tabbed PP dividers, and no handle. The outer surface of the file is constructed of PP sheeting overlaid with cardboard, EVA foam, and fabric (woven polyester on the back and nonwoven Tyvek® on the face). Per your submission, the PP components of the file substantially predominate by both weight and value over the other components.
Item N20212290, described as a “Tyvek® paper envelope,” is intended to be used to store documents. The envelope is composed of four layers: a Tyvek® material outer layer stated to be 100 percent high density polyethylene (HDP) spunbonded nonwoven printed (tan) fabric; a 100 percent polypropylene nonwoven fabric; a 4mm ethylene vinyl acetate (EVA) foam sheet; and a 100 percent polyester knitted fabric glued to a 100 percent polypropylene nonwoven fabric inner layer. The four layers are cut, folded in half with the top and side edges folded inward, glued, and sewn closed. The envelope measures 10 inches in length by 13 inches in width. The envelope features a fold-over flap top that secures in the middle with a string and button closure.
Item 20212293, described as a “Tyvek® paper envelope,” is intended to be used to store documents. The envelope is composed of four layers: a Tyvek® material outer layer stated to be 100 percent HDP spunbonded nonwoven printed (burgundy) fabric; a 100 percent polypropylene nonwoven fabric; a 1.5mm EVA foam sheet; and a 100 percent polyester knitted fabric glued to a 100 percent polypropylene nonwoven dyed (burgundy) fabric inner layer. The four layers are cut, folded in half with the top and side edges folded inward, glued, and sewn closed. The envelope measures 14.13 inches in length by 10.5 inches in width. The front of the envelope features a fold-over top that is secured by a red polyester elastic band closure sewn to the vertical sides. The back of the envelope features a rectangular pocket, measuring 4 x 2.5 inches, which is designed to hold business cards.
The applicable subheading for Item N20212289, described as an “expanding file” will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Office or school supplies” (of plastic). The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Item N20212290 and 20212293, described as “Tyvek® paper envelopes” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, 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 6307.90.9891, 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 on the World Wide Web 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division