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N140335 N1 Ruling Active

The tariff classification of a cardboard organizer from China

Issued January 28, 2011 by U.S. Customs and Border Protection.

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N1 N140335 (January 28, 2011)

Tariff classification

HTS codes: 4202.39.9000

Headings: 4202

Product description

The item is a cardboard organizer constructed of paperboard that is not coated on the outer surface with a sheeting of plastic. It is designed to provide protection, portability, organization, and storage to small receipts or other small documents. The interior has a twelve pocket accordion-style filing system. The organizer is secured with an elastic cord which wraps around the length of the item. The cardboard organizer is, like a wallet or bill-fold, commonly carried in the pocket or handbag. It measures approximately 4” (W) x 6.5” (L) x 1” (D).

CBP rationale

The applicable subheading for the cardboard organizer will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or in the handbag, other, other.

Full text

N140335 January 28, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.39.9000 Tony To Silver Lining Limited 29/F Paul Y Centre 51 Hung To Road Kwun Tong Hong Kong RE: The tariff classification of a cardboard organizer from China Dear Mr. To: In your letter dated December 29, 2010, you requested a tariff classification ruling. Your sample was submitted without a style number. The item is a cardboard organizer constructed of paperboard that is not coated on the outer surface with a sheeting of plastic. It is designed to provide protection, portability, organization, and storage to small receipts or other small documents. The interior has a twelve pocket accordion-style filing system. The organizer is secured with an elastic cord which wraps around the length of the item. The cardboard organizer is, like a wallet or bill-fold, commonly carried in the pocket or handbag. It measures approximately 4” (W) x 6.5” (L) x 1” (D). The applicable subheading for the cardboard organizer will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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