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NY J85102

June 10, 2003

CLA-2-39:RR:NC:SP:221 J85102


TARIFF NO.: 3926.10.0000

Ms. Cheryl Santos
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of “Big Index Tabs” (CVS item number 603795) from China.

Dear Ms. Santos:

In your letter dated May 21, 2003, you requested a tariff classification ruling.

Samples were provided with your letter. The index tabs are composed of plastic. They are packaged with paper strips that can be labeled and then placed into the plastic tabs. The plastic tabs incorporate adhesive strips and can be attached to a file folder. The essential character is imparted by the plastic tabs. As you requested, the samples are being returned.

The applicable subheading for the Big Index Tabs will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice 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 646-733-3023.


Robert B. Swierupski

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