CBP Ruling N308780 — The tariff classification of a file box from Taiwan

Tariff classification

Headings: 3926

GRI rules applied: GRI 3(b)

Product description

The item under consideration is a file box made of clear acrylic plastic, measuring approximately 12.5” long by 5.25” wide by 10” high. It is designed to hold hanging file folders, five of which are included. The paper folders have attachable tabs and no pockets. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The file box is a composite article made up of the plastic box and paper file folders. The essential character of the article is imparted by the plastic storage box. Therefore,

CBP rationale

the applicable subheading for the file box will be 3926.10.0000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies.

Full text

N308780 January 17, 2020 CLA-2-39:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Denise Young-Sang Office Depot, Inc. 6600 North Military Trail Boca Raton, FL 33496 RE: The tariff classification of a file box from Taiwan Dear Ms. Young-Sang: In your letter, dated December 20, 2019, you requested a classification ruling. A product sample was provided for our review. The item under consideration is a file box made of clear acrylic plastic, measuring approximately 12.5” long by 5.25” wide by 10” high. It is designed to hold hanging file folders, five of which are included. The paper folders have attachable tabs and no pockets. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The file box is a composite article made up of the plastic box and paper file folders. The essential character of the article is imparted by the plastic storage box. Therefore, the applicable subheading for the file box will be 3926.10.0000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies. The rate of duty will be 5.3% 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 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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