The tariff classification of a file handle from China
Issued November 9, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.2500
Headings: 3926
Product description
The product is a flexible handle composed of two layers of cellular polyurethane plastic sheeting backed with a plain knit fabric for mere reinforcement. This material, which you identify as “leatherette,” is considered to be of plastics for tariff classification purposes. The two layers are joined so that the polyurethane surfaces form the two outer surfaces. A middle layer of unsupported plastic sheeting is sandwiched between these two layers. The handle measures approximately 8 inches in length and ¾ inch in width. After importation, the item will be attached to the top of an expanding file to serve as a handle.
CBP rationale
The applicable subheading for the polyurethane handle will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…handles and knobs, not elsewhere specified or included, of plastics.
Full text
N130055 November 9, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.2500 Ms. Donna L. Jensen The Smead Manufacturing Company 600 Smead Boulevard Hasting, MN 55033-2219 RE: The tariff classification of a file handle from China Dear Ms. Jensen: In your letter dated October 22, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The product is a flexible handle composed of two layers of cellular polyurethane plastic sheeting backed with a plain knit fabric for mere reinforcement. This material, which you identify as “leatherette,” is considered to be of plastics for tariff classification purposes. The two layers are joined so that the polyurethane surfaces form the two outer surfaces. A middle layer of unsupported plastic sheeting is sandwiched between these two layers. The handle measures approximately 8 inches in length and ¾ inch in width. After importation, the item will be attached to the top of an expanding file to serve as a handle. The applicable subheading for the polyurethane handle will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 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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