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NY F88943

July 19, 2000

CLA-2-39:RR:NC:SP:221 F88943


TARIFF NO.: 3926.10.0000

Ms. Pauline D. Jarney
Case Technology, LLC.
490 Route 304
New City, NY 10956

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

Dear Ms. Jarney:

In your letter dated June 22, 2000, you requested a tariff classification ruling.

A sample was provided with your letter. You describe the folder as a portfolio to hold a car manual. The outer sleeve of the folder is composed of cellular polyvinyl chloride (PVC). The inner sleeve is composed of a plastic sheeting. The folder is supported by a layer of cardboard between the inner and outer plastic sleeves. When folded and zippered, the folder measures approximately 9 ½ inches by 7 ½ inches. The inner sleeves have pockets in which papers can be stored. In addition, the folder contains translucent plastic inserts that can be used to hold papers and business cards.

The applicable subheading for the zippered folder 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 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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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