The tariff classification of a U clip, a catalog holder, a file back and a chart divider

N077957 October 27, 2009 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600; 3926.10.0000 Ms. Donna L. Jensen The Smead Manufacturing Company 600 Smead Boulevard Hastings, MN 55033-2219 RE: The tariff classification of a U clip, a catalog holder, a file back and a chart divider Dear Ms. Jensen: In your letter dated September 25, 2009, you requested a tariff classification ruling. Four samples were submitted for our review. The first sample is identified as a U clip, item number 68260, made of plastic tubing. This unique design allows the folders to function like ring binders. It is a flexible, self-adhesive fastener that attaches to any folder, allowing pages to lie flat for easy viewing and photocopying. Each fastener is said to hold up to 2” of paper. The second sample is a catalog holder, item number 68250, made of plastic. It is advertised as a “File-Bar Catalog Hanger”. It is used to file catalogs, price lists, magazines or bound reports directly in hanging style filing cabinets. The upper part of the hanger can be used to accommodate a label designed for the hanger, a standard folder label or it can be labeled with a marker according to your advertisement. The bar is able to support a label protector if desired. The third sample is a file back with a 2” fastener, item number 35511, made of paperboard. It is used to group pages in sequence for quick reference and easy access. It has a 2” capacity prong “K” fastener to hold the pages securely to the file back and is designed to be used with standard file pockets. The fourth sample is a chart divider, item number 35801, made of paperboard. It is designed to organize information for quick and easy reference. It consists of a two-hole punch which can be attached to a fastener folder according to the advertisement submitted. Included are reinforced tabs that are color coded and indexed on both sides of the chart divider. The chart can be purchased with blank tabs as well as preprinted ones. The applicable subheading for the U clip and the catalog holder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the file back and the chart divider will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers not elsewhere provided for. 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