M82940 M8 Ruling Active

The tariff classification of a file box from China

Issued May 1, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample is identified as Item #C16X-B (13” Twin File Box). It is an open-top cube that measures approximately 13”H x 13”W x 13”D. You indicate that it is constructed of a 300D polyester woven fabric and polypropylene non-woven fabric exterior. Two of the opposite sides and the base of the box are made of cardboard. The item features two plastic bars that support its top and two exterior fabric handles.

CBP rationale

The applicable subheading for the file box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

NY M82940 May 1, 2006 CLA-2-63:RR:NC:N3:351 M82940 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a file box from China Dear Ms. Davidson: In your letter dated April 14, 2006, you requested a tariff classification ruling. The submitted sample is identified as Item #C16X-B (13” Twin File Box). It is an open-top cube that measures approximately 13”H x 13”W x 13”D. You indicate that it is constructed of a 300D polyester woven fabric and polypropylene non-woven fabric exterior. Two of the opposite sides and the base of the box are made of cardboard. The item features two plastic bars that support its top and two exterior fabric handles. You state that the function of the box is to serve as a hanging file. There is no indication that it is meant to be used on the floor. The applicable subheading for the file box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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