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N251935 N2 Ruling Active

The tariff classification of a three-prong polypropylene folder from Vietnam

Issued April 18, 2014 by U.S. Customs and Border Protection.

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N2 N251935 (April 18, 2014)

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The item is a lightweight two-pocket polypropylene folder that measures 9 1/2 x 11 1/2 inches when closed. The interior has a ¾ inch pleated margin in the middle which is hole-punched and fitted with three metal paper fasteners. The metal paper fasteners spread open to hold loose sheets of paper. The folder has inside pockets on both the left and right sides.

CBP rationale

The applicable subheading for the polypropylene folder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.

Full text

N251935 April 18, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Sandra Wong Pamson Pacific Enterprises Corp., Ltd. 18 Fl Chiap King Industrial Building 114 King Fuk Street Sanpokong, Kowloon Hong Kong SAR, Rep. of China RE: The tariff classification of a three-prong polypropylene folder from Vietnam Dear Ms. Wong: In your letter, dated March 25, 2014, you requested a tariff classification ruling. The item is a lightweight two-pocket polypropylene folder that measures 9 1/2 x 11 1/2 inches when closed. The interior has a ¾ inch pleated margin in the middle which is hole-punched and fitted with three metal paper fasteners. The metal paper fasteners spread open to hold loose sheets of paper. The folder has inside pockets on both the left and right sides. The applicable subheading for the polypropylene folder 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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