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The tariff classification of a folder, of paperboard and plastic, from China.
Issued March 14, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L82674 (March 14, 2005)
Tariff classification
HTS codes: 4820.30.0040
Headings: 4820
Product description
It is a paperboard folder, 9-1/2” x 11-5/8” in the closed position, of a kind used to hold loose papers. The interior incorporates two full-width pockets to facilitate this function. The left edge of the folder has been punched with three holes to permit its insertion into a ring binder. The exterior surface of the front panel features an affixed covering of plastic sheeting with a thin layer of foam padding hidden beneath it.
CBP rationale
The applicable subheading for the “Jelly Portfolio” will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, of paper or paperboard, other than looseleaf binders.
Full text
NY L82674 March 14, 2005 CLA-2-48:RR:NC:SP:234 L82674 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Ms. Joanne Harmon CVS / Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a folder, of paperboard and plastic, from China. Dear Ms. Harmon: In your letter dated February 16, 2005, you requested a tariff classification ruling. A sample identified as a “Jelly Portfolio” (item # 298126) was submitted for our examination and is being returned to you as requested. It is a paperboard folder, 9-1/2” x 11-5/8” in the closed position, of a kind used to hold loose papers. The interior incorporates two full-width pockets to facilitate this function. The left edge of the folder has been punched with three holes to permit its insertion into a ring binder. The exterior surface of the front panel features an affixed covering of plastic sheeting with a thin layer of foam padding hidden beneath it. The applicable subheading for the “Jelly Portfolio” will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, of paper or paperboard, other than looseleaf binders. The rate of duty will be Free. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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