NY 862439

APR 26 1991


CLA-2-48:S:N1:234 862439

Mr. Thomas Squicciarini
Eagle Transport Services
P.O. Box 30960, JFK Airport Station
Jamaica, N.Y. 11430

RE: The tariff classification of a portable file from Indonesia.

Dear Mr. Squicciarini:

In your letter dated April 15, 1991, on behalf of your client, Gussco Manufacturing Co., Brooklyn, N.Y., you requested a tariff classification ruling.

A sample was furnished, which will be retained for reference. It is an expandable paper or paperboard file, with 18 pockets, in letter or legal size, which is bound on four sides with a hard paperboard shell, and is fitted with a luggage-type lock and handle, of metal and plastic, respectively. This product will be sold as a portable file which can be use in offices, stores and the like. Its registered trade name is "Tabafile".

The applicable subheading for the "Tabafile" will be 4820.90.000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated) articles of stationery, of paper or paperboard. The duty rate will be 5.3 percent ad valorem. Articles classifiable under subheading 4820.90.0000, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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