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NY 815020

October 10, 1995

CLA-2-48:R:N4:234 815020


TARIFF NO.: 4820.30.0040

Mr. James H. Towndrow
9305 Buffalo Avenue
Niagara Falls, N.Y. 14304

RE: The tariff classification of paperboard folders from Canada.

Dear Mr. Towndrow:

In your letter dated September 14, 1995, you requested a tariff classification ruling.

A sample identified as a "real estate presentation folder" was submitted and will be retained for reference. It is a paperboard folder, measuring about 9" x 14" in its closed position, with an interior bottom lip designed to hold loose papers and the like. The exterior is printed with a picture and a corporate logo, while the interior is printed with advertisements and general information of interest to persons planning a move to a new home.

The applicable subheading for the "real estate presentation folder" will be 4820.30.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) binders, folders and file covers, of paper or paperboard. The general rate of duty will be 4.8%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Carl Abramowitz at (212) 466-5733.


Roger J. Silvestri

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