CLA-2-39:RR:NC:SP:221 C86592
Ms. Rebecca Ruben Smith
Smith International Enterprises, Ltd.
20600 Chagrin Boulevard, Suite 200
Shaker Heights, Ohio 44122
RE: The tariff classification of a glove box portfolio from
China.
Dear Ms. Smith:
In your letter dated April 8, 1998, you requested a tariff
classification ruling.
A sample was submitted with your letter. The glove box
portfolio consists of cardboard sleeves encased within a
polyvinyl chloride (PVC) cover. The essential character is
imparted by the PVC. When folded, the portfolio measures
approximately 9 inches by 6 inches. It has three inner pockets
for storing manuals and papers. You state that this portfolio
will be used to house a car owner's manual. However, this
portfolio is of the class or kind principally used to store
papers and documents of a general nature. As you requested, the
sample is being returned.
The applicable subheading for the glove box portfolio will
be 3926.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, office 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 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division