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The tariff classification of a vinyl case or cover from China.
Issued May 7, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G89521 (May 7, 2001)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The case or cover contains three pockets to hold an auto dealer’s directory, new car information and a pen. The case is zippered, and when closed it measures approximately 9 inches by 7 inches. The sleeves are composed of an outer layer of cellular polyvinyl chloride sheeting backed with a textile fabric for mere reinforcement. These sleeves encase a cardboard sheet and a layer of foamed plastic sheet. Although the covers will be used to hold automobile information, the covers are of the class or kind principally used to store papers and documents of a general nature.
CBP rationale
The applicable subheading for the covers will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies.
Full text
NY G89521 May 7, 2001 CLA-2-39:RR:NC:SP:221 G89521 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Lyn Antunes Norman Krieger, Inc. 5761 W. Imperial Highway Los Angeles, CA 90045 RE: The tariff classification of a vinyl case or cover from China. Dear Ms. Antunes: In your letter dated April 12, 2001, on behalf of Marketing Innovations, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The case or cover contains three pockets to hold an auto dealer’s directory, new car information and a pen. The case is zippered, and when closed it measures approximately 9 inches by 7 inches. The sleeves are composed of an outer layer of cellular polyvinyl chloride sheeting backed with a textile fabric for mere reinforcement. These sleeves encase a cardboard sheet and a layer of foamed plastic sheet. Although the covers will be used to hold automobile information, the covers are of the class or kind principally used to store papers and documents of a general nature. The applicable subheading for the covers 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. 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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