N015586 N0 Ruling Active

The tariff classification of a magazine file from China

Issued August 24, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.90.6700

Headings: 4823

Product description

You submitted photos of a magazine file, sku # 10042960 that measures 10” deep x 4” wide x 11” high. The upright container is made from recycled paper and finished with a water base varnish coating. The magazine file features a bubble-like texture pattern covering the outside. There is a metal label holder attached to the front for easy identification of stored items.

CBP rationale

The applicable subheading for the magazine file will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of coated paper or paperboard.

Full text

N015586 August 24, 2007 CLA-2-48:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a magazine file from China Dear Ms. Davidson: In your letter dated August 10, 2007 you requested a tariff classification ruling. You submitted photos of a magazine file, sku # 10042960 that measures 10” deep x 4” wide x 11” high. The upright container is made from recycled paper and finished with a water base varnish coating. The magazine file features a bubble-like texture pattern covering the outside. There is a metal label holder attached to the front for easy identification of stored items. The applicable subheading for the magazine file will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of coated 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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