CLA-2 CO:R:C:T 954708 HP
Mr. Peter van der Heijden
Filing Systems Division
7397 Washington Blvd.
Elkridge, MD 21227
RE: Filing system articles of paper and plastics.
Dear Mr. van der Heijden:
This is in reply to your letter of February 24, 1993. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
filing products, produced in the Netherlands.
The merchandise at issue consists of several articles used
for filing. Job-files are envelopes constructed of 152# brown
kraftliner cardboard. The various sizes measure from 15~" x 10"
to 401/2" x 311/2". The Job-files have metal hooks on the top
center for attaching to racks, and are printed upon. Repro-
files are similar to Job-files, but are constructed from 216#
gray kraftliner cardboard. Design-files, also constructed from
216# gray kraftliner cardboard, feature two linen gussets and two
metal suspension hooks. Code tabs are self-adhering and
laminated plastic strips with various colors, numbers and letters
to use with the above-described filers. Triangular flags, for
use with the Design-file, are either 4" or 8" plastic pyramids,
and clamp onto samples. Self-adhering flags are clear plastic
cases which attach to the front of the Job-files and Repro-
files. The Ziplabel is a self-adhering label with a plastified
The National Import Specialist for this merchandise has
described the Code Strip as a strip of paperboard, 11~" x 2",
scored once down the long center, and printed on one face with
company information and with narrow and wide black lines which
run toward the width. It is coated on one surface.
You state that your broker has suggested the following
tariff numbers for the above merchandise: Job-files, Repro-
files, Code Strip and Design-files, under subheading
4820.30.0040, HTSUSA; Self-Adhesive Flags and Self-Adhesive Clear
Pockets (large flags), under subheading 3926.10.0003, HTSUSA;
Typing Strips and Stationary/Brochures under 4911.10.0080,
How are these items classified under the HTSUSA?
LAW AND ANALYSIS:
Heading 4820, HTSUSA, provides for, inter alia, folders of
paper or paperboard. The Explanatory Notes (EN) to the
Harmonized Commodity Description and Coding System (Harmonized
System) constitute the official interpretation of the scope and
content of the tariff at the international level. They represent
the considered views of classification experts of the Harmonized
System Committee. Totes, Inc. v. United States, No. 91-09-
00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct.
Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated
as dispositive, the EN are to be given considerable weight in
Customs' interpretation of the HTSUSA. Boast, Inc. v. United
States, No. 91-11-00793, slip op. 93-20, 1993 Ct. Intl. Trade
LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the
practice of the Customs Service to follow, whenever possible, the
terms of the Explanatory Notes when interpreting the HTSUSA. The
EN to heading 4820, states that the heading includes "folders,
file covers, files ... and portfolios." It is clear, therefore,
that the Job-files, Repro-files and Design-files are classifiable
Heading 4821, HTSUSA, provides for paper or paperboard
labels of all kinds, whether or not printed. The Code Strip is
Heading 3919, HTSUSA, provides for self-adhering plastic
flat shapes, whether or not printed. The Code tabs, Self-
adhering flags and Ziplabel are classifiable here.
Heading 3926, HTSUSA, provides for other articles of
plastics, including office and school supplies. The triangular
flags are classifiable here.
As a result of the foregoing, the instant merchandise is
classified as follows...
The Job-files, Repro-files and Design-files
... under subheading 4820.30.0040, HTSUSA, as folders and
file covers of paper or paperboard. The applicable rate of
duty is 5.3 percent ad valorem.
The Code Strip
... under subheading 4821.10.4000, HTSUSA, as paper and
paperboard labels of all kinds, not lithographically
printed. The applicable rate of duty is 4.2 percent ad
The Code tabs, Self-adhering flags and Ziplabel
... under subheading 3919.90.5060, HTSUSA, as self-adhesive
plastic flat shapes. The applicable rate of duty is 5.8
percent ad valorem.
The Triangular Flags
... under subheading 3926.10.0000, HTSUSA, as plastic office
supplies. The applicable rate of duty is 5.3 percent ad
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
John Durant, Director
Commercial Rulings Division