CLA-2-39:OT:RR:NC:N4:421
Ms. Jessica Ayling
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of plastic file envelopes from China
Dear Ms. Ayling:
In your letter dated February 18, 2013, you requested a tariff classification ruling. Two samples were provided and will be returned to you.
Item VSN-FC15-046 is an envelope-shaped file folder constructed of polypropylene plastic sheeting. The interior contains 6 expanding pockets designed to store and organize checks, letters, and other medium-size documents. Each pocket has a tab that can be labeled with the adhesive stickers that are included. The file folder secures by means of an elastic cord located on the flap that wraps around a circular tab on the front panel. The folder measures approximately 10.25” x 5.25” x .75” in its closed condition.
Item VSN-A674570 is an envelope-shaped file folder constructed of polypropylene plastic sheeting. The interior contains 5 expanding pockets designed to store and organize checks, letters, and other medium-size documents. Each pocket has a tab that can be labeled. The file folder secures by means of an elastic cord located at the bottom exterior that wraps around a circular tab on the front flap. The folder measures approximately 10.25” x 5.25” x .75” in its closed condition.
The applicable subheading for the polypropylene plastic file envelopes will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division