The tariff classification of a woven fabric covered paper accordion file and a plastic covered paper accordion file from China.

N016393 September 21, 2007 CLA-2-48:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. Charles H. Jew Elsa L, Inc. 1 Thorndale Drive #268 San Rafael, CA 94903 RE: The tariff classification of a woven fabric covered paper accordion file and a plastic covered paper accordion file from China. Dear Mr. Jew: In your letter dated August 21, 2007 you requested a tariff classification ruling. The samples which you submitted will be returned to you as requested. Two samples were submitted. The first is style 922790-008, an accordion style file holder. The file holder measures approximately 12” X 10” X 3 ¼”. It is made of hard paperboard backing covered with a black woven textile fabric on the front panel and bottom panel of the file holder. The back panel and top panel are covered in a floral print woven textile fabric. The file holder is made of several stiff-paper dividers with tabs which are permanently mounted, accordion-style within the front and back panels. The top flap of the file holder is lined with a non-woven textile to give it a finished look. The top of the file holder is secured by a magnet located on its flap that is attracted to a magnet or piece of metal under the fabric on the front panel. There is a slot on the front panel to insert a file name. The second is style 922793-008, an accordion style holder having the exact same measurements as the first. It is made of a hard paperboard backing that is covered with a thin layer of plastic which forms the front and back panels and the top of the file holder. Several stiff-paper dividers with tabs are permanently mounted, accordion-style within the front and back panels to form the file holder. The top which is lined with a non-woven textile is secured by a magnet that is located on its front flap that is attracted to another magnet or piece of metal under the plastic cover on the front panel of the file holder. The file holder also has a slot on the front panel to write the file name. It is the paper board panels and paper file dividers that impart the essential character to both file holders. The applicable subheading for the file folder holders will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for binders, folders and file covers, of paper or paperboard, other than looseleaf binders. 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/. 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