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The tariff classification of paperboard file folders from Mexico.
Issued April 14, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E80355 (April 14, 1999)
Tariff classification
HTS codes: 4820.30.0040
Headings: 4820
Product description
It is an open-topped receptacle consisting of two parallel 9 3/8" x 11 3/4" paperboard panels bound along the bottom and the ends with pleated paper “bellows.” A metal strip with a hook at each end runs along the top edge of each of the paperboard panels, thus enabling the item to be hung in a file cabinet for storage of documents and the like.
CBP rationale
The applicable subheading for the “hanging file folder” will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, other than looseleaf binders, of paper or paperboard.
Full text
NY E80355 April 14, 1999 CLA-2-48:RR:NC:SP:234 E80355 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. Robert Noell Cain Customs Brokers, Inc. PO Box 1809 Hidalgo, TX 78557 RE: The tariff classification of paperboard file folders from Mexico. Dear Mr. Noell: In your letter dated April 6, 1999, you requested a tariff classification ruling on behalf of your client, Smead Manufacturing Co. (Hastings, MN). A sample identified as a “hanging file folder” was submitted and will be retained for reference. It is an open-topped receptacle consisting of two parallel 9 3/8" x 11 3/4" paperboard panels bound along the bottom and the ends with pleated paper “bellows.” A metal strip with a hook at each end runs along the top edge of each of the paperboard panels, thus enabling the item to be hung in a file cabinet for storage of documents and the like. The applicable subheading for the “hanging file folder” will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, other than looseleaf binders, of paper or paperboard. The general rate of duty will be 2.6%. 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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