The tariff classification of expanding files from China.

NY J85035 June 23, 2003 CLA-2-39:RR:NC:SP:221 J85035 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of expanding files from China. Dear Ms. Santos : In your letter dated May 21, 2003, you requested a tariff classification ruling. Three samples, varying in size, were provided with your letter. The expanding files are all composed of plastic and are designed for filing papers and cards. All three samples have 13 plastic pockets for storage and filing. As discussed in a telephone conversation, two samples are being returned while one will be retained for our files. The applicable subheading for the expanding files 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division