N243293 N2 Ruling Active

The tariff classification of a menu holder from China

Issued July 10, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Descriptive literature was submitted with your request. The item is identified as a menu cover/holder, SKU #TPBMUFDR14. The menu cover/holder is similar to a booklet. Its intended use is to present and protect a restaurant menu. It measures approximately 9.25” (W) x 14.60” (H) x .25” (D). It has three clear polyvinyl chloride (PVC) sleeves bound along one edge. All three PVC sleeves are identical, with polyurethane (PU) binding along the edges and steel metal tips at the corners. The construction allows for easy insertion and replacement of menu pages.

CBP rationale

The applicable subheading for the menu cover/holder will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N243293 July 10, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Erol Bulent Fikri George Patton Associates, Inc. 55 Broad Common Road Bristol, RH 02809 RE: The tariff classification of a menu holder from China Dear Mr. Fikri: In your letter dated June 20, 2013, you requested a tariff classification ruling. Descriptive literature was submitted with your request. The item is identified as a menu cover/holder, SKU #TPBMUFDR14. The menu cover/holder is similar to a booklet. Its intended use is to present and protect a restaurant menu. It measures approximately 9.25” (W) x 14.60” (H) x .25” (D). It has three clear polyvinyl chloride (PVC) sleeves bound along one edge. All three PVC sleeves are identical, with polyurethane (PU) binding along the edges and steel metal tips at the corners. The construction allows for easy insertion and replacement of menu pages. The applicable subheading for the menu cover/holder will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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

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