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NY M83028




May 5, 2006

CLA-2-48:RR:NC:SP:234 M83028

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.30.0040

Ms. Yolanda S. Massey
Michaels Stores Procurement Co., Inc.
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of a file holder, of paperboard, fabric and other materials, from China.

Dear Ms. Massey:

In your letter dated April 26, 2006, you requested a tariff classification ruling.

A sample identified as a “paper filing organizer” (item # 15168) was submitted for our examination and is being returned to you as requested. It is a 5” x 13” x 10”(H) open rectangular container whose external appearance resembles that of a tote bag. It consists of numerous stiff-paper dividers which have been permanently mounted, accordion-style, within a cover composed of rigid front, back and bottom panels (of fabric-covered paperboard) and bellows-like, pleated paper ends. Dual imitation-leather carrying handles are attached near the top. Although the top is open, an attached imitation-leather strap with magnetic snap fastener can be used to prevent the article from opening/expanding too widely. Four small metal feet are attached to the bottom panel.

The product is meant to serve as a holder for papers and files. You state that although its handles act as a convenient means of moving its contents from, e.g., a storage room to a work table, the product is not designed to be repeatedly transported from place to place.

The applicable subheading for the # 15168 “paper filing organizer” will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for binders, folders and file covers, of paper or paperboard, other than looseleaf binders. The rate of duty will be Free.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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