The tariff classification of plastic document storage drawers from Japan.

N044373 December 3, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Geri K. Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plastic document storage drawers from Japan. Dear Ms. Davidson: In your letter dated November 14, 2008, you requested a tariff classification ruling. Photographs were provided with your letter. The document storage drawers are composed of polypropylene plastic. SKU #10049114 has one drawer. SKU #10049117 has two drawers. Both styles measure 11 ½ inches by 13 ½ inches by 3 inches. They will be marketed for home offices and are designed to hold letter size documents. The files are stackable. The applicable subheading for the plastic document storage drawers 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