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NY J88067

August 26, 2003

CLA-2-42:RR:NC:TA:341 J88067


TARIFF NO.: 4202.32.2000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a coupon holder from China.

Dear Ms. Liu:

In your letter dated August 8, 2003, you requested a tariff classification ruling for a coupon holder.

The sample submitted is identifies as item C68G0351 “Coupon Organizer with a Cutter”. The item is an accordion style coupon holder designed to organize and store coupons. It measures approximately 7”(W) x 4”(H) x 1”(D) in its closed position. The holder is wholly covered on the exterior with plastic coated paper. The exterior surface material is of a film of plastic. The article will be imported and sold at retail with a small cutting blade. The holder is secured by means of an elastic cord that wraps around its center.

The applicable subheading for the coupon holder (with cutting blade) will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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