The tariff classification of coupon holders from China

N024514 April 1, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.32.2000, 4202.32.9550 Colleen Erickson Target Customs Brokers, Inc. 7000 Target Parkway North NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of coupon holders from China Dear Ms. Erickson: In your letter dated February 22, 2008 you requested a classification ruling. The samples which you submitted are being returned as requested. Style number A673359 is an accordion style coupon holder. It is constructed with an outer surface of polypropylene sheeting plastic. It is designed to organize and store coupons. It has seven individual sections with tab tops. The holder is secured by means of an elastic cord that wraps around a plastic button. It measures approximately 7” (W) x 4.5” (H) x 0.75” (D). You recommend that style A673359 should be classified in subheading 3924.90.5600, which provides, in part, for other household articles of plastics, other, other. Goods classifiable in heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(ij). The coupon holder is classifiable in heading 4202; therefore is not classifiable in heading 3924, HTSUS. Style number 520288 is an accordion style coupon holder. You stated in a telephone conversation with a member of our staff that it is constructed with an outer surface of 80% polyester and 20% cotton textile material. It is designed to organize and store coupons. It has seven individual sections. The holder is secured by a magnetic closure and measures approximately 7.75” (W) x 4.5” (H) x 1” (D). You recommend that style number 52088 should be classified in subheading 4820.30.0040, which provides for binders (other than book covers), folders and file covers, other than looseleaf binders. The coupon holder is used to organize and store coupons for grocery store items and, like a wallet or bill-fold, is commonly carried in the pocket or handbag so that it is available when making purchases at the grocery store. Thus, the coupon holder is more specifically provided for in subheading 4202.32.9550, which provides for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of man-made material. The applicable subheading for style A673359 will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of a sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for style 520288 will be 4202.32.9550 HTSUS, which provides for provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.6% ad valorem. 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/. HTSUS 4202.32.9550 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division