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NY F88974

July 17, 2000

CLA-2-39:RR:NC:SP:221 F88974


TARIFF NO.: 3926.10.0000

Mr. James E. Unger
CBC Customhouse Brokers, Inc.
P.O. Box 646
Wood Dale, IL 60191

RE: The tariff classification of an auto manual holder from China.

Dear Mr. Unger:

In your undated letter, received in this office on June 28, 2000, on behalf of Innovative Case Incorporated, you requested a tariff classification ruling.

A sample was provided with your letter. The manual holder is a vinyl folder with a cardboard backing. When folded it measures approximately 6.5 inches by 8 inches. Each inner sleeve has a pocket to hold papers. You state that after importation the folder will be embossed with the name of the automaker, and used to hold a car manual and warranty. You also describe the article a “valet cover,” an “auto valet” and an auto glove compartment holder.

You have suggested classification as an auto accessory in heading 8708. However, the folder is of the class or kind principally used to store papers and documents of a general nature.

The applicable subheading for the 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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