The tariff classification of a polypropylene magazine file from Japan.

N069115 August 3, 2009 CLA-2-39:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Geri K. Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a polypropylene magazine file from Japan. Dear Ms. Davidson: In your letter dated July 20, 2009, you requested a tariff classification ruling. A photograph was provided with your letter. SKU #10050994 is a magazine file composed of translucent molded polypropylene plastic. It measures 3 inches in width by 10 inches in depth by 12 inches at its greatest height and has an angled front opening. The file can be used on a desktop to store magazines, journals, catalogs and periodicals. The applicable subheading for the polypropylene magazine file 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