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NY L89618

January 6, 2006

CLA-2-39:RR:NC:SP:221 L89618


TARIFF NO.: 3926.10.0000

Ms. Marjorie Weir
VW Design, LLC
3633 St. Croix Trail
Afton, MN 55001

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

Dear Ms. Weir:

In your letter, which was received in this office on December 27, 2005, you requested a tariff classification ruling.

The sample provided with your letter, identified as a polyvinyl chloride (PVC) portfolio, is a bi-fold pad holder measuring 12 inches by 9 inches. The front and back covers consist of cardboard panels covered with cellular polyvinyl chloride (PVC) plastic sheeting that is backed with a plain knit textile scrim fabric for reinforcement. The color, texture and laced seam of the outer surface are meant to give the appearance of a football. The pad holder has four metal reinforcements, one at each corner. The inside of the pad holder is composed of unsupported plastic sheeting. There is a slit on the right side to fit a legal size pad. The left side has a pocket sized to fit a business card, a pocket sized to fit a pen and a pocket sized to hold a few sheets of paper.

The applicable subheading for the pad holder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: office or school supplies. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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