The tariff classification of diskette files from Germany andvarious portfolios and binders from Japan.
Issued September 19, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.12.2030, 3926.10.0000
Product description
The diskette files or storage cases are composed of plastics. They are imported empty, and are used to store diskettes. The side lock binders ("Page In File Side Locks") and folios ("Page In Clear Holders") are composed of plastics. Both are designed to hold papers and documents. The "Single Compartment Cases" ("Page In" and "ArtArt Case") are composed of plastics. Each has a handle and snap latch.
CBP rationale
The applicable subheading for the diskette files, side lock binders ("Page In File Side Locks") and folios ("Page In Clear Holders") will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The applicable subheading for the "Single Compartment Cases" ("Page In" and "ArtArt Case") will be 4202.12.2030, HTS, which provides for attache cases.
Full text
NY 856066 September 19, 1990 CLA-2-39:S:N:N3G:221 856066 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 4202.12.2030 Mr. Richard T. Cromwell Cromwell & Co., Inc. 107 Crutchfield Avenue Nashville, Tennessee 37210 RE: The tariff classification of diskette files from Germany and various portfolios and binders from Japan. Dear Mr. Cromwell: In your letter dated August 31, 1990, on behalf of Sam Flax, Inc., you requested a tariff classification ruling. The diskette files or storage cases are composed of plastics. They are imported empty, and are used to store diskettes. The side lock binders ("Page In File Side Locks") and folios ("Page In Clear Holders") are composed of plastics. Both are designed to hold papers and documents. The "Single Compartment Cases" ("Page In" and "ArtArt Case") are composed of plastics. Each has a handle and snap latch. The applicable subheading for the diskette files, side lock binders ("Page In File Side Locks") and folios ("Page In Clear Holders") will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the "Single Compartment Cases" ("Page In" and "ArtArt Case") will be 4202.12.2030, HTS, which provides for attache cases...brief cases... and similar containers with outer surface of plastics. The rate of duty will be 20 percent ad valorem. The pictures and descriptions you provided for the "Single Compartment Document Case" ("Page In Bag") and the "Six Compartment Document Case" ("Page In Document") are not sufficient to enable us to give a classification ruling. If you wish to resubmit your request, please resubmit all documents returned to you and include samples. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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