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The tariff classification of plastic document holders.
Issued September 26, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N016796 (September 26, 2007)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The smaller document holder is designed to store documents measuring 8 ½ inches by 11 inches. The larger document holder is designed to store documents measuring 8 ½ inches by 14 inches. The document holders have 1-inch gussets on the sides and bottom, and a plastic slider closure at the top to interlock the two panels. They incorporate metal reinforcing tabs in the upper right and left hand corners for support. The document holders will also be imported in various transparent colors.
CBP rationale
The applicable subheading for the plastic document holders will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies.
Full text
N016796 September 26, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Melanie Geier Office Max 263 Shuman Blvd. Naperville, IL 60563-1255 RE: The tariff classification of plastic document holders. Dear Ms. Geier: In your letter dated September 6, 2007, you requested a tariff classification ruling. The two samples provided with your letter are document holders or file holders composed of clear polypropylene plastic sheeting. The smaller document holder is designed to store documents measuring 8 ½ inches by 11 inches. The larger document holder is designed to store documents measuring 8 ½ inches by 14 inches. The document holders have 1-inch gussets on the sides and bottom, and a plastic slider closure at the top to interlock the two panels. They incorporate metal reinforcing tabs in the upper right and left hand corners for support. The document holders will also be imported in various transparent colors. The applicable subheading for the plastic document holders will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. You did not specify the country of origin of the document holders. The rate of duty provided above is the rate applicable to the document holders when they are made in a country with which the United States has Normal Trade Relations. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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