The tariff classification of media filing boxes from Japan

N028258 May 27, 2008 CLA-2-39:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of media filing boxes from Japan Dear Mr. Hollis: In your letter dated May 13, 2008, you requested a tariff classification ruling. Pictures were included with your request. All are filing/storage boxes for media such as DVD’s and CD’s. SKU 10047421 measures 10.25 inches wide by 13.5 inches deep by 7.25 inches high. SKU 10047422 measures 9.75 inches wide by 14 inches deep by 6.5 inches high. SKU 10047420 measures 7 inches wide by 13.5 inches deep by 7.25 inches high. SKU 10047419 measures 6.25 inches wide by 14 inches deep by 6.5 inches high. All of the boxes are made of polypropylene plastic. SKU 10047421 and SKU 10047420 have pull-out drawers. SKU 10047422 and 10047419 have lids. All four boxes are styled with metal label frames on the front panel, similar to those found on file cabinets, so that they may be labeled to identify the contents. All are of a type used in offices, on desks or on shelves for storage. The applicable subheading for the media filing/storage boxes will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent 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/. 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