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NY N020838

January 9, 2008



TARIFF NO.: 3926.10.0000

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of plastic sheet protectors from China.

Dear Mr. Crago:

In your letter dated December 12, 2007, you requested a tariff classification ruling.

The sheet protectors (Item Number A068RA01623) are composed of polypropylene plastic sheeting. They measure 11.25 inches by 9.25 inches and 0.08 millimeters in thickness. These sheet protectors are top-loading, and they have three holes punched at the side so that they can be inserted in three-ring binders. They will be sold in packages of twenty.

You suggest classification in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), noting that a previous ruling classified stamp sheet protectors in that provision. However, the stamp sheet protectors were specifically designed to hold and preserve postage stamps. The instant sheet protectors are designed to hold and protect standard size documents, and are of a kind principally used for office and school applications.

The applicable subheading for the sheet protectors will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice 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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