CLA-2-48:OT:RR:NC:N4:434
CLASSIFICATION: 4820.30.0040; 9903.01.25
Mireya Ruano
Veyer LLC.
6600 Military Trail
Boca Raton, FL 33496
RE: The tariff classification and country of origin of manila folders
Dear Ms. Ruano:
This is in response to your letter dated April 10, 2025, requesting a tariff classification and country of origin
determination, for the purpose of section 301, on one style of manila folder. Photos and a detailed
description of the manufacturing operations were provided for our review.
SKU 810838 is a letter-size 1/3 tab manila file folder.
We note that previously we ruled on the same style folder (same SKU#) but with different countries of origin
for the materials and labor; see ruling number N347187. Each separate ruling applies to the specific
circumstances outlined in each, regardless of the matching SKU numbers, which you now state you will
amend to include the two-digit country code.
Per your submission, the jumbo rolls of paper are made in Taiwan. They are then sent to Malaysia, where the
paper will be colored, die-cut to shape, and folded. Still in Malaysia, the folders are packaged in retail boxes
and then packed for export to the United States.
When determining the country of origin for purposes of applying current trade remedies under Section 301
and any additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling
Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial
transformation will occur is whether an article emerges from a process with a new name, character, or use
different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States,
681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National
Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
For the folders described in this specific scenario, the country of origin will be Malaysia.? A substantial
transformation takes place in Malaysia where the paper is die-cut to shape.
The applicable subheading for the hanging file folder will be 4820.30.0040, which provides for ?Biners
(other than book covers), folders and file covers: Other.?? The column one, general rate of duty will be Free.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty.? At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to subheading
4820.30.0040, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Orders cited above and the applicable Chapter 99 subheadings.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request.? This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1).? This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. ?In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.?
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 CFR 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, please contact
National Import Specialist Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division