CLA-2-48:OT:RR:NC:4:434
Mr. Carl Luther
Staples, the Office Superstore, LLC
500 Staples Drive, 4th Floor East
Framingham, MA 01702
RE: The tariff classification of an Expandable File from China
Dear Mr. Luther:
In your letter, dated January 2, 2018, you requested a classification ruling. Samples were provided for our review and will be returned, per your request.
Item 51793 is an expandable file designed for the storage and protection of documents. It is constructed of paperboard front and back covers which have been covered with polyurethane plastic sheeting. The flap is lined with fabric and secures with a magnetic closure. The interior consists of 13 expanding file pockets made of heavy paper. The paper side gussets are open to the elements. It measures approximately 33 cm in width by 26 cm in height.
The applicable subheading for the expandable file will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binders (other than book covers), folders and file covers: Other. The rate of duty will be free.
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 the 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division