The tariff classification of pocket folders from China

N027208 May 20, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. Steven Money 4659 World Parkway Circle St. Louis, MO 63134 RE: The tariff classification of pocket folders from China Dear Mr. Money: In your letter dated April 29, 2008, you requested a tariff classification ruling. You submitted a sample designated as a “Doodle and Erase Twin Pocket Folder”. The sample contains twin pocket folders that measure approximately 9½” x 11½” and includes a marker and eraser. The package contains three folders of assorted colors that are designed on the front cover and on the inside pockets with an erasable white background that allows space to personalize them with the marker. For tariff classification purposes the product will be regarded as "goods put up in sets for retail sale", whose essential character is imparted by the pocket folders. The applicable subheading for the twin pocket folders will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) binders, folders and file covers, of paper or paperboard. 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/. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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