857315 85 Ruling Active

The tariff classification of X-ray envelopes and filefolders from Canada

Issued October 26, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.30.0040

Headings: 4820

Product description

They are all paper or paperboard folders, approximately 50 cm x 39 cm, designed to be used in hospitals and medical clinics or offices for filing X-ray photographs, after they have been processed. They will typically be printed with the name of the facility for which they are intended, and with lined spaces and boxes for the writing of appropriate remarks or other information by medical specialists concerned.

CBP rationale

The applicable subheading for the file folders or envelopes will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, of paper or paperboard, other (than looseleaf binders).

Full text

NY 857315 OCT 26 1990 CLA-2-48:S:N:N1:234 857315 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. Ray Richardson Specialty Paper Products, Ltd. 129 Mills Road Ajax, Ontario, Canada L1S 2H2 RE: The tariff classification of X-ray envelopes and file folders from Canada Dear Mr. Richardson: In your letter dated October 5, 1990, to the District Director of Customs, Buffalo, New York, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. They are all paper or paperboard folders, approximately 50 cm x 39 cm, designed to be used in hospitals and medical clinics or offices for filing X-ray photographs, after they have been processed. They will typically be printed with the name of the facility for which they are intended, and with lined spaces and boxes for the writing of appropriate remarks or other information by medical specialists concerned. The applicable subheading for the file folders or envelopes will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, of paper or paperboard, other (than looseleaf binders). The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 4820.30.0040, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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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