The tariff classification of an index card case from China

N238169 March 5, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Long Vu Walgreen Company 304 Wilmot Road, MS #3291 Deerfield, IL 60015 RE: The tariff classification of an index card case from China Dear Mr. Vu: In your letter dated February 1, 2013, you requested a tariff classification ruling. A sample was provided. The index card case (WIC 270846) is composed of polypropylene plastic sheeting that has been scored, folded and sealed to form a rectangular box. The box measures 5.25 inches by 3.5 inches by 1.0 inch, with a capacity of approximately 100 index cards. The case has a flap top that folds over the front and secures with two snaps. The index cards are not imported with the case. The product is of a type used for filing and storage. The applicable subheading for the index card case 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, Thomas J. Russo Director National Commodity Specialist Division