The tariff classification of index card cases from China
Issued November 9, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The index card cases are composed of polypropylene plastic sheeting that has been scored, folded and sealed to form a file box. The lid folds over the front of the box and secures with two snaps. Each case includes five removable clear plastic dividers. Item 21430578 is designed to hold 3” x 5” index cards. Item 21430550 is designed to hold 4” x 6” index cards. The index cards will not be imported with the cases.
CBP rationale
The applicable subheading for the index card cases 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
N080337 November 9, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Melanie Geier OfficeMax Headquarters 263 Shuman Boulevard Naperville, IL 60563 RE: The tariff classification of index card cases from China Dear Ms. Geier: In your letter dated October 12, 2009, you requested a tariff classification ruling. Samples were provided with your letter. The index card cases are composed of polypropylene plastic sheeting that has been scored, folded and sealed to form a file box. The lid folds over the front of the box and secures with two snaps. Each case includes five removable clear plastic dividers. Item 21430578 is designed to hold 3” x 5” index cards. Item 21430550 is designed to hold 4” x 6” index cards. The index cards will not be imported with the cases. The applicable subheading for the index card cases 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/. The question of classification for the index card binders with the index cards is being referred to U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. - 7th floor, Washington, DC 20229-1177. A ruling will be issued to you from that office. 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. If you have any questions regarding the index binders referred to Headquarter, contact National Import Specialist Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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