The tariff classification of "Big Index Tabs" (CVS item number 603795) from China.
Issued June 10, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The index tabs are composed of plastic. They are packaged with paper strips that can be labeled and then placed into the plastic tabs. The plastic tabs incorporate adhesive strips and can be attached to a file folder. The essential character is imparted by the plastic tabs. As you requested, the samples are being returned.
CBP rationale
The applicable subheading for the Big Index Tabs 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 J85102 June 10, 2003 CLA-2-39:RR:NC:SP:221 J85102 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Big Index Tabs” (CVS item number 603795) from China. Dear Ms. Santos: In your letter dated May 21, 2003, you requested a tariff classification ruling. Samples were provided with your letter. The index tabs are composed of plastic. They are packaged with paper strips that can be labeled and then placed into the plastic tabs. The plastic tabs incorporate adhesive strips and can be attached to a file folder. The essential character is imparted by the plastic tabs. As you requested, the samples are being returned. The applicable subheading for the Big Index Tabs 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of school supply kits from China
The tariff classification of a plastic bookmark kit from China
The tariff classification of bookmarks from China
The tariff classification of Valentine’s Day cards with novelty items from China
The tariff classification and marking of adhesive tape with dispensers
The tariff classification of plastic bookmarks from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of an educational kit from China.
The tariff classification of Valentine cards with toys and novelties from China
The tariff classification and country of origin of tape dispensers and tape
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →