The tariff classification of a cardstock scrapbook kit from China

N025614 May 1, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4811.90.9090; 3926.10.0000; 4202.12.2035 Ms. Sue Coles CRI 2000, LP 2245 San Diego Avenue, #223 San Diego, CA 92110 RE: The tariff classification of a cardstock scrapbook kit from China Dear Ms. Coles: In your letter dated March 24, 2008, you requested a tariff classification ruling. In your original letter dated March 18, 2008, you requested a tariff classification ruling. Your request included photos of the 2-Sided Designer Cardstock Scrapbook Kit. Your request was returned on March 24, 2008 for a sample. A sample designated with model number 25129-B was received on April 3, 2008 and will be returned to you as requested. The components of the kit include sheets of printed scrapbook paper, an accordion style file and a zippered crop case. There are three hundred sheets of two-sided printed cardstock which measure approximately 12” x 12”. The paper fills a thirty pocket index tabbed accordion file that is composed of plastic. The purpose of the pull-out accordion file is to sort and store the paper. The carrying case has a zipper closure and two loops for handles. The case is similar to portfolios typical of the type normally used to organize, store, protect and carry artwork or other paperwork. It is constructed of plastic sheeting material with textile trim. The kit is designed to be used for scrap booking, card making and crafting. The applicable subheading for the cardstock paper will be 4811.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) surface-decorated or printed paper. The rate of duty will be Free. The applicable subheading for the accordion file will be 3926.10.0000, HTSUS, which provides for Other articles of plastics….: Office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the portfolio of polypropylene will be 4202.12.2035, HTSUS, which provides in part, for Trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, other, attaché cases, briefcases and similar containers. The rate of duty will be 20 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division