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NY 895868

March 30, 1994

CLA-2-39:S:N:N6:221 895868


TARIFF NO.: 3926.10.0000

Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001

RE: The tariff classification of a file box from China or Korea.

Dear Mr. Coe:

In your letter dated March 15, 1994, you requested a tariff classification ruling.

The file case (Stock No. SA-109) is composed of plastic. According to your letter and sales literature, the file box is a business organizer that is meant for home office use. The file box does not have a handle and is not designed to convey or transport articles. You suggest that the box is classified in heading 3923. Since the file box is for the storage rather than conveyance of documents, the box is not classified in heading 3923.

The applicable subheading for the file box will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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