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N019617 N0 Ruling Active

The tariff classification of a paper tray sorter from Taiwan

Issued December 3, 2007 by U.S. Customs and Border Protection.

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N0 N019617 (December 3, 2007)

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The illustration provided with your letter depicts a paper tray sorter, SKU 10045131. The sorter is made of polypropylene plastic and measures 13 ½ inches in length by 10 inches in width by 6 inches in height. The sorter includes three sliding paper trays.

CBP rationale

The applicable subheading for the paper tray sorter 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

N019617 December 3, 2007 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a paper tray sorter from Taiwan Dear Ms. Davidson: In your letter dated November 9, 2007, you requested a tariff classification ruling. The illustration provided with your letter depicts a paper tray sorter, SKU 10045131. The sorter is made of polypropylene plastic and measures 13 ½ inches in length by 10 inches in width by 6 inches in height. The sorter includes three sliding paper trays. The applicable subheading for the paper tray sorter 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. 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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