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The tariff classification of an Expandable Recipe File from China
Issued February 13, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N293830 (February 13, 2018)
Tariff classification
HTS codes: 4820.30.0040
Headings: 4820
Product description
Item ISBN 978-1-65145-389-5, the “Floral Accordion Recipe Folder,” consists of an expanding file case, eight tabbed file folders and a sheet of self-adhesive labels. It is designed for organizing and storing recipes. The file case is constructed of paperboard front and back panels with expandable paper sidewalls and a flap. Attached is an elastic band to hold it closed. The overall dimensions are approximately 13 inches in length by 10 inches in height, with expansion capability up to 5 inches deep. The internal folds are sized to hold the tabbed file folders. In kind, the self-adhesive labels are sized to the folder tabs. The majority of the labels are pre-printed with recipe categories, such as, “Pasta,” “Salads,” and, “Breads,” while some labels are left blank for the user to create new categories. All components are packaged together as a set for retail sale.
CBP rationale
The applicable subheading for the expandable recipe file will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binders (other than book covers), folders and file covers: Other.
Full text
N293830 February 13, 2018 CLA-2-48:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. Marcus Eeman C.H. Robinson Worldwide C/O Readers Digest, Inc. 44 South Broadway White Plains, NY 10601 RE: The tariff classification of an Expandable Recipe File from China Dear Mr. Eeman: In your letter, dated January 17, 2018, you requested a classification ruling on behalf of your client, Readers Digest, Inc. A Sample was provided and will be retained by our office for reference. Item ISBN 978-1-65145-389-5, the “Floral Accordion Recipe Folder,” consists of an expanding file case, eight tabbed file folders and a sheet of self-adhesive labels. It is designed for organizing and storing recipes. The file case is constructed of paperboard front and back panels with expandable paper sidewalls and a flap. Attached is an elastic band to hold it closed. The overall dimensions are approximately 13 inches in length by 10 inches in height, with expansion capability up to 5 inches deep. The internal folds are sized to hold the tabbed file folders. In kind, the self-adhesive labels are sized to the folder tabs. The majority of the labels are pre-printed with recipe categories, such as, “Pasta,” “Salads,” and, “Breads,” while some labels are left blank for the user to create new categories. All components are packaged together as a set for retail sale. The applicable subheading for the expandable recipe file will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binders (other than book covers), folders and file covers: Other. The rate of duty will be free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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