CLA-2-42:OT:RR:NC:N4:441
Ms. Denise Young-Sang
Office Depot, Inc.
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of document organizers from China
Dear Ms. Young-Sang:
In your letter dated October 2, 2018, you requested a tariff classification ruling on expanding document organizers. You have submitted four samples which will be returned to you under separate cover.
Item #267117, identified as the “21 Pocket File Case,” is constructed with an outer surface of polypropylene plastic sheeting. It is an expanding document organizer akin to a briefcase. The article provides storage, protection, portability, and organization to files, documents, and related accessories during travel. The interior is divided into two sections and has plastic sleeve dividers with tab holders to identify its contents. It features a plastic carrying handle and secures with a plastic latch closure. It measures approximately 15” (w) x 10 ½” (h) x 5” (d).
Item #510975, identified as the “26 Pocket File Organizer,” is constructed with an outer surface of polypropylene plastic sheeting. It is an expanding document organizer akin to a briefcase. The article provides storage, protection, portability, and organization to files, documents, and related accessories during travel. The interior is divided into two sections and has plastic sleeve dividers with tab holders to identify its contents. It features a plastic carry handle and secures with a plastic latch closure. It measures approximately 13” (w) x 10” (h) x 2.5” (d).
Item #GTC001, identified as the “19 Pocket File Case,” is constructed with an outer surface of orientated polypropylene (OPP) film, a plastic sheeting. The article provides storage, protection, portability, and organization to files, documents, and related accessories during travel. The interior has indented tab dividers. It features a fold-over flap closure, a plastic carry handle and a twist lock closure. It measures approximately 10” (w) x 12” (h) x 5” (d).
The applicable subheading for Item Numbers 267117, 510975, and GTC001 will be 4202.12.2935, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity and attache cases and similar containers: with outer surface of plastics: other: other: attache cases, briefcases and similar containers. The general rate of duty will be 20 percent ad valorem.
Item #1223020 is a 21 pocket expanding filer with file tabs marked A through Z, measuring approximately 12” x 10.4” x 2.5”. The outer core of the filer is constructed of greyboard (cardboard) covered with orientated polypropylene film. The inner pockets are cardstock paper. A flap folds over the top and secures mid-way down the front by means of an elastic loop and button closure. The case measures approximately 12” (w) x 10” (h) x 2” (d).
With regards to your request a tariff classification ruling for Item #1223020, the expanding filer, this office is precluded from issuing a ruling letter by the provisions of part 177 of the Customs Regulations (19 C.F.R.177) on the classification of merchandise that is similar to merchandise that is currently being reviewed by Regulations and Rulings at Customs Headquarters.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4202.12.2935, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.12.2935, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division