NY 854170
JUL 12 1990
CLA-2-48:S:N1:234 854170
Ms. Lorraine Dugan
Associated Merchandising Corporation
1440 Broadway
New York, N.Y. 10018
RE: The tariff classification of an "expanding file" from China.
Dear Ms. Dugan:
In your letter dated July 3, 1990, on behalf of Target
Stores, you requested a tariff classification ruling.
A sample was submitted and will be returned as requested.
It is an "expanding file" (style 33-014) composed of several
paperboard dividers which are permanently mounted, accordion
style, inside a cover that, when closed, resembles a photo album
or looseleaf binder. The cover is made of stiff paperboard
covered with a patterned textile fabric. The article measures
about 10 x 12 x 4 inches and incorporates a satin ribbon closure.
The applicable subheading for the style 33-014 "expanding
file" will be 4820.30.0040, Harmonized Tariff Schedule of the
United States (HTS), which provides for binders, folders and file
covers, of paper or paperboard, other than looseleaf binders.
The rate of duty will be 5.3%.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport