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NY J87714

August 27, 2003

CLA-2-39:RR:NC:SP: 221 J87714


TARIFF NO. 3926.10.0000

Ms. Debbie Priester
Coppersmith, Inc.
760 Bonnie Lane
Elk Grove, IL 60007

RE: The tariff classification of an expanding file from China.

Dear Ms. Priester:

In your letter received in this office on July 30, 2003, on behalf of your client It’s Academic, you requested a classification ruling.

The submitted sample is a 13-pocket expanding file with handles. It is identified as item number 95870. The outer surface material of the file is made of polyester woven fabric. It is designed with two handles and a zipper closure. The 13-pocket file organizer section is made of 100% polypropylene. Each file pocket has a perforated tab divider. This expanding file is designed to organize, store and protect records.

The applicable subheading for the expandable file 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 duty rate 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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