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G82318 G8 Ruling Active

The tariff classification of a file folder and a shoulder strap from Hong Kong.

Issued October 17, 2000 by U.S. Customs and Border Protection.

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G8 G82318 (October 17, 2000)

Tariff classification

HTS codes: 3926.90.9880, 6307.90.9989

Headings: 6307, 3926

Product description

The file folder is a component that will be used in the manufacture of equipment cases. The folder is designed to house documents, pens, business cards and other accessories. It is composed primarily of cellular plastic sheeting that is backed on one side with a layer of textile fabric for mere reinforcement. The shoulder strap will also be used in the manufacture of equipment cases. It consists of woven webbing of textile material. The samples are being returned as you requested.

CBP rationale

The applicable subheading for the file folder will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the shoulder strap will be 6307.90.9989, HTS, which provides for other made up articles (of textile materials), other.

Full text

NY G82318 October 17, 2000 CLA-2-39:RR:NC:SP:221 G82318 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 6307.90.9989 Mr. Bruce Leithead Double-Case Corporation 1025 Forest Meadows Drive Birmingham, AL 35242 RE: The tariff classification of a file folder and a shoulder strap from Hong Kong. Dear Mr. Leithead: In your undated letter, received in this office on September 19, 2000, you requested a tariff classification ruling. Samples were provided with your letter. The file folder is a component that will be used in the manufacture of equipment cases. The folder is designed to house documents, pens, business cards and other accessories. It is composed primarily of cellular plastic sheeting that is backed on one side with a layer of textile fabric for mere reinforcement. The shoulder strap will also be used in the manufacture of equipment cases. It consists of woven webbing of textile material. The samples are being returned as you requested. The applicable subheading for the file folder will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the shoulder strap will be 6307.90.9989, HTS, which provides for other made up articles (of textile materials), other. The rate of duty will be 7 percent ad valorem. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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