5 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of "Case file –18 Expandable Pockets, Item Model # 14938" from China.
Issued March 23, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N007749 (March 23, 2007)
Tariff classification
HTS codes: 4820.90.0000
Headings: 4820
Product description
We note that the sample is marked “Made in Mexico” and bears bar-code numbers that are different from #14938. The product has an exterior and interior of different thicknesses of paper. The outside surface is covered with matte laminated paper. It has a lid which supports a plastic handle and plastic twist lock. The interior has 18 paper dividers which form expandable pockets. The two sides of the exterior case are formed by the paper expandable pockets. There is no rigid outer case on the two sides. The dimensions of the product are 14”W x 5”D x10”H. The product will be marketed as a Case File with expandable pockets to be used in the home, office, and schools for the retention, protection and organization and transport of papers, documents and the like.
Full text
N007749 March 23, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.90.0000 Mr. Carl A. Luther Staples, The Office Superstore, LLC 500 Staples Drive, 3rd Floor East Framingham, Massachusetts 01702 RE: The tariff classification of “Case file –18 Expandable Pockets, Item Model # 14938” from China. Dear Mr. Luther: In your letter dated February 27, 2007, you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be returned, as requested. We note that the sample is marked “Made in Mexico” and bears bar-code numbers that are different from #14938. The product has an exterior and interior of different thicknesses of paper. The outside surface is covered with matte laminated paper. It has a lid which supports a plastic handle and plastic twist lock. The interior has 18 paper dividers which form expandable pockets. The two sides of the exterior case are formed by the paper expandable pockets. There is no rigid outer case on the two sides. The dimensions of the product are 14”W x 5”D x10”H. The product will be marketed as a Case File with expandable pockets to be used in the home, office, and schools for the retention, protection and organization and transport of papers, documents and the like. The applicable subheading for the Case file – 18 Expandable Pockets, Item Model # 14938, as described, will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other (than certain enumerated) articles of stationery, of paper or paperboard. The rate of duty will be Free. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a fingerprint ID book from United States
The tariff classification of a photo album cover from China
The tariff classification of activity kits from China
The tariff classification of a coloring kit from China
The tariff classification of 21 Pocket Expanding Carry-File from China
The tariff classification of a paper article designed to hold and display photographs, from China.
The tariff classification of a child’s "mini fold-up album" with accessories, from China.
The tariff classification of stationery boxes AIGFT 410 and AIGFT 411, from India
The tariff classification of a doctor’s kit from Hong Kong.
The tariff classification of restaurant "guest checks," of paper, from China.
Follow N007749
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.