The tariff classification of an Expanding File with Pad from China

N031216 July 10, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Lisa M. Thomas OfficeMax, Inc. 263 Shuman Blvd. Naperville, IL 60563-1255 RE: The tariff classification of an Expanding File with Pad from China Dear Ms. Thomas: In your letter dated June 16, 2008, you requested a tariff classification ruling. You submitted a sample of an Expanding File with Pad designated as sample #21619857 for our examination which will be returned to you as requested. The expanding file is designed as a bi-fold case that measures approximately 10½” (w) x 13” (l). It secures with a plastic button rivet and elastic loop closure that coordinates to the black textile trimmed edging. The inner left side of the file contains an attached translucent accordion pouch fitted with five tabbed plastic folders. Tab inserts are included to identify and label the contents of each file. The accordion pouch also has two reinforced pockets on its front and a pen loop attached at the bottom. The inner right side of the folder incorporates a plastic sleeve and metal clip to hold the 8½” (w) x 11” (l) lined pad in place. This is a composite good for tariff purposes and it is the writing pad that imparts the essential character to this item. The applicable subheading for the Expanding File with Pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, or paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles, Memorandum pads, letter pads and similar articles.” 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. 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