The tariff classification of an upright letter holder from China

N013930 August 7, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of an upright letter holder from China Dear Ms. Davidson: In your letter dated July 9, 2007, you requested a tariff classification ruling. The items concerned are desktop organizers consisting of a letter holder, magazine file, pencil cup, letter tray and printer paper box. However, only a sample of the upright letter holder, VPN # 993062031 was submitted for our examination. The two compartment upright letter holder has a fixed divider and an open top to neatly contain letter sized documents, files, and envelopes. It has a unique bubble-like texture pattern covering the outside and contains a smooth inside finish. The letter holder is made from recycled paper and finished with a water base varnish coating. The applicable subheading for the letter holder will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: 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 World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on the magazine file, pencil cup, letter tray, and printer paper box. Your request for a classification ruling should include detailed pictures and dimensions or samples of each item. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division