The tariff classification of a plastic file folder from China
Issued October 29, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The folder is composed of unreinforced plastic sheeting scored and folded in an envelope style. It measures approximately 13 inches in width by 9 ¼ inches in height by 1 inch in depth. The interior incorporates six tabbed dividers for filing papers and documents. The folder does not have a handle or carry strap. It is secured with a plastic cord. When secured, the interior cannot expand beyond a depth of 2 inches. The file folder is of a type used to store and protect papers in a desk, office workspace or file drawer. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the plastic file folder 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
N079096 October 29, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Carl A. Luther Staples, The Office Superstore, LLC 500 Staples Drive, 3rd Floor East Framingham, MA 01702 RE: The tariff classification of a plastic file folder from China Dear Mr. Luther: In your letter dated September 21, 2009, you requested a tariff classification ruling. The sample submitted with your request is identified as a 7 pocket expanding file (SKU #775423 and #722816, depending on the color). The folder is composed of unreinforced plastic sheeting scored and folded in an envelope style. It measures approximately 13 inches in width by 9 ¼ inches in height by 1 inch in depth. The interior incorporates six tabbed dividers for filing papers and documents. The folder does not have a handle or carry strap. It is secured with a plastic cord. When secured, the interior cannot expand beyond a depth of 2 inches. The file folder is of a type used to store and protect papers in a desk, office workspace or file drawer. The sample is being returned as you requested. The applicable subheading for the plastic file folder 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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