H86140 H8 Ruling Active

The tariff classification of glove box portfolios from Hong Kong.

Issued January 7, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000, 6307.90.9989

Headings: 6307, 3926

Product description

The glove box portfolios are folders meant to hold an auto manual as well as other information, such as registration forms. These folders have a pocket on both inner sleeves into which the covers of the manual can be inserted. Article KSM-10764 is composed of a cellular plastic covered on one side with a knitted polyester fabric. For tariff purposes, this construction is considered a plastics material. Article KSM-10764C is composed of a textile fabric backed with a noncellular plastics material. For tariff purposes, this construction is considered a textile material. As you requested, the samples are being returned. The samples have been damaged in the examination.

CBP rationale

The applicable subheading for Article KSM-10764 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 applicable subheading for Article KSM-10764C will be 6307.90.9989, HTS, which provides for other made up articles .

Full text

NY H86140 January 7, 2002 CLA-2-39:RR:NC:SP:221 H86140 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 6307.90.9989 Ms. Janet L. Telles Smith International Enterprises, Ltd. 20600 Chagrin Blvd. Suite 200 Shaker Heights, Ohio 44122 RE: The tariff classification of glove box portfolios from Hong Kong. Dear Ms. Telles: In your letter dated December 6, 2001, you requested a tariff classification ruling. Two samples were provided with your letter. The glove box portfolios are folders meant to hold an auto manual as well as other information, such as registration forms. These folders have a pocket on both inner sleeves into which the covers of the manual can be inserted. Article KSM-10764 is composed of a cellular plastic covered on one side with a knitted polyester fabric. For tariff purposes, this construction is considered a plastics material. Article KSM-10764C is composed of a textile fabric backed with a noncellular plastics material. For tariff purposes, this construction is considered a textile material. As you requested, the samples are being returned. The samples have been damaged in the examination. The applicable subheading for Article KSM-10764 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 Article KSM-10764C will be 6307.90.9989, HTS, which provides for other made up articles . . . 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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