CLA-2-39:RR:NC:N2:221 L83027

Ms. Alyssa S. Aron
International Diversified Products
4113 Woodman Avenue
Sherman Oaks, CA 91423

RE: The tariff classification of a document holder from China.

Dear Ms. Aron:

In your letter dated March 10, 2005, you requested a tariff classification ruling.

The sample submitted with your request is identified as a custom document holder. It is a zippered bifold case measuring 10 inches by 12 ΒΌ inches. There is a large pocket on the front cover and two flap pockets on each inside panel to hold papers. There is a pen loop sealed to the inside spine. The document holder is made of paperboard covered with cellular polyvinyl chloride (PVC) that is backed with a plain fabric for mere reinforcement purposes.

The sample is being returned as you requested.

The applicable subheading for the zippered bifold document holder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for other articles of or school supplies. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division