CLA-2-42:OT:RR:NC:N4:441
Colleen O’Shea-Moran
Darice Inc.
13000 Darice Parkway, Park 82
Strongville, OH 44149
RE: The tariff classification of a coupon holder from China
Dear Ms. O’Shea-Moran:
In your letter dated March 23, 2011, you requested a tariff classification ruling on behalf of your client, Lamrite West, Inc. Your sample will be returned to you.
Style 1098-84 is a coupon holder constructed of paperboard that is coated on the outer surface with a sheeting of plastic. The outer surface constituent material is the plastic sheeting. It is designed to provide protection, portability, organization, and storage to coupons or other small documents. The interior has a twelve pocket accordion-style filing system. The organizer is secured by means of an elastic cord which wraps around the item. The coupon holder, like a wallet, is commonly carried in the pocket or handbag. It measures approximately 6.5” (L) x 4” (W) x 1” (D).
In your letter, you suggest classification under subheading 4202.39.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, wholly or mainly covered with paper; other. Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The coupon holder has an outer surface of plastic sheeting rather than paper and will be classified as such.
The applicable subheading for the coupon holder will be 4202.32.2000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division