CLA-2-48:OT:RR:NC:2:234
Ms. Denise Young-Sang
Office Depot
6600 North Military Trail
Mail Code: N516E
Boca Raton, FL 33496
RE: The tariff classification of an expanding file organizer from China
Dear Ms. Young-Sang:
In your letter dated August 21, 2009, you requested a tariff classification ruling.
You submitted a sample designated as a “19 Pocket Expanding File Organizer” for our review which will be returned to you as requested. The “19 Pocket Expanding File Organizer” has a design-printed and surface-colored exterior constructed of a rigid, paperboard. The container is designed with a fold-over lid that has a metal carry handle and twist lock. The box top unlocks and opens up to display nineteen permanently mounted, accordion style pocket files with an expanding side gusset. The inner pockets have indented thumb tabs and are constructed of a thin cardboard material. The rectangular expanding file organizer measures approximately 15” (w) x 4 ½” (d) x 10” (h). The 19 pocket expanding file organizer is designed for use in the home or office.
The applicable subheading for the expanding file organizer will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like. 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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division