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NY R03640

April 24, 2006

CLA-2-48:RR:NC:SP:234 R03640


TARIFF NO.: 4820.30.0040

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of paperboard file folders from China.

Dear Ms. Davidson:

In your letter dated April 3, 2006, you requested a tariff classification ruling.

The items in question, as shown in a photo you submitted, are identified as letter-size, multiple-color file folders constructed from heavy card stock. The folders are said to feature 1/3-cut tabs as well as triple-scored expandable bottom gussets to accommodate many papers.

The applicable subheading for the paperboard file folders will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for binders (other than book covers), folders and file covers, 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.


Robert B. Swierupski

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