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NY 804905

December 28, 1994

CLA-2-39:S:N:N6:221 804905


TARIFF NO.: 3926.10.0000

Ms. Kim Walton
Kuehne & Nagel, Inc.
1104 E. Dallas Road
Suite 100
Grapevine, TX 76051

RE: The tariff classification of a plastic folder from China.

Dear Ms. Walton:

In your letter dated December 5, 1994, on behalf of Mary Kay Cosmetics, Inc., you requested a tariff classification ruling.

The plastic folder will be imported empty. It is designed to hold an audio cassette tape, a video cassette tape and a workbook, all of which will be added in the United States. The holder will be used along with its contents for recruiting new sales distributors.

The applicable subheading for the plastic binder 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.

You have inquired about the country of origin marking requirements. Mary Kay Cosmetics is the ultimate purchaser of this product, and therefore it is not necessary to individually mark each folder, provided that the outer cartons are marked with the country of origin and such marking will reach the ultimate purchaser.

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
New York Seaport

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