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NY N007586

April 5, 2007



TARIFF NO.: 4820.30.0040

Mr. Jorge A. Torres
Interlink Trade Services
9100 Austin Drive, Suite 1
Pharr, Texas, 78577

RE: The tariff classification of “Pendaflex Print & Present ™ Custom Portfolios”, from Mexico.

Dear Mr. Torres:

In your letter dated February 20, 2007, supplemented by the presentation of a sample product, received here February 28, 2007, on behalf of your client, Esselte Corporation, Melville, New York, you requested a tariff classification ruling for the referenced product.

The sample is a package of unprinted white paper folders, made in Mexico from materials originating in the U.S., Canada, or Mexico. The portfolios are used for protecting and submitting presentations, resumes, proposals, etc. They are intended to be finished after importation into the U.S. by the ultimate purchaser printing his name, logos and other information using a regular desktop publishing software and printer.

Each portfolio is essentially a single sheet of paper or paperboard which has been cut to size, perforated to accommodate business cards and closings, pre-folded, affixed with double faced adhesive tape to form a folder.

The applicable subheading for the “Pendaflex Print & Present ™ Custom Portfolios” 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 (of paper or paperboard): Other (than looseleaf binders). The rate of duty will be Free.

Assuming that the cutting to size, perforations, foldings, and affixing of tape of the materials imported into Mexico occurs in Mexico, the product may be marked “Made in Mexico” or “Product of Mexico”.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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