CLA-2-39:OT:RR:NC:4:234
Mr. David Prata
GEODIS Freight Forwarding
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an Expandable File Folder from China
Dear Mr. Prata:
In your letter, dated October 12, 2016, you requested a classification ruling on behalf of your client, CVS Pharmacy. The ruling was requested on an expanding file, item number 487396. A sample was submitted for our review and will be returned to you, as requested.
The expanding accordion file is constructed of plastic sheeting and measures approximately 4 ?” x 6 ¾” x 1 ?” in its collapsed state. It is designed to store and protect papers. The interior incorporates tabbed plastic dividers which create 13 pockets. It features an elastic closure which wraps across the inserts and secures to the opposite side. This folder does not have a handle or carry strap.
The applicable subheading for the expanding file will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies. The duty rate will be 5.3% 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 https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division