The tariff classification of an expanding file and a mini envelope from China

N155499 April 12, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Melanie Geier OfficeMax 263 Shuman Blvd. Naperville, IL 60563-1255 RE: The tariff classification of an expanding file and a mini envelope from China Dear Ms. Geier: In your letter dated March 11, 2011, you requested a tariff classification ruling. Two samples were provided with your letter. The first item is described as a 7-pocket polypropylene expanding file with a 3-inch gusset and flap closure. The file measures 13 inches in length by 9.5 inches in height by 1 inch in width. The interior consists of a 7 pocket expanding file with tabbed dividers and has an additional 3 inch expansion area at the back. The front panel incorporates a built-in zipper mesh pouch. The item can be closed by an elastic cord that loops around a plastic button on the front flap. The expanding file does not have a handle. It can be used to file and store documents. The second item is described as a mini envelope with string closure. It is made from polypropylene plastic sheeting that is scored, folded and heat sealed in the form of an envelope that measures 10.5 inches in length by 5.5 inches in height by 1.5 inches in width. It closes by means of a string wrapped around the two plastic discs riveted onto the body and flap of the envelope. This envelope is not used for mailing items, but is meant for filing and storing items such as checks, receipts and other small paper items. As you requested, the samples will be returned. The applicable subheading for the expanding file and mini envelope 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