The tariff classification of a hanging file bag from China.

N042278 November 3, 2008 CLA-2-39:OT:RR:NC:SP: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 a hanging file bag from China. Dear Mr. Hollis: In your letter dated October 9, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The “Keepsafe Hanging File Bag” (SKU #10045206) consists of a plastic hanging rod, which also serves as a top seal for the connected polyethylene plastic bag. The hanging file bag measures 9.5 inches in height by 11.75 inches in length. This product is designed to be hung in a file cabinet and can be used to store such items as papers, photos, artwork, computer disks, CDs and other office products. As you requested, the sample will be returned. The applicable subheading for the Keepsafe Hanging File Bag 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