U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.10.0000
$24.8M monthly imports
Compare All →
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
31 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of artist folios from the Dominican Republic.
NY 803200 November 15, 1994 CLA-2-39:S:N:N6:221 803200 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue New York, NY 10167-0002 RE: The tariff classification of artist folios from the Dominican Republic. Dear Mr. Evan: In your letter dated October 4, 1994, on behalf of Jordan Specialty Company, Inc., you requested a tariff classification ruling. Two sample folios, identical but for size, were submitted with your ruling request. Style No. CS-14 measures approximately 14" by 11"; style CS-11 measures 11" by 8 1/2". The folios consist of a ring binder which holds ten clear plastic sheet protectors designed to hold and display artwork. The binders are made entirely of plastics. The ring binders have been inserted into textile covers. As you requested, the samples are being returned. The applicable subheading for the artist folios 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 duty rate will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.10.0000, HTS, which are products of the Dominican Republic, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. Articles classifiable under subheading 3926.10.0000, HTS, which are products of the Dominican Republic, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport