The tariff classification of a file organizer from China

N053799 March 25, 2009 CLA-2-48:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.60.0000 Mr. Kevin Anderson Elsa L Inc. 800 A Street San Rafael, CA 94901 RE: The tariff classification of a file organizer from China Dear Mr. Anderson: In your letter dated March 5, 2009, you requested a tariff classification ruling. You submitted photos of a Two Drawer File Organizer, Item #927509-002, for our examination. You state in your letter that the file organizer is constructed of corrugate wrapped paper and has metal hardware clips that can accommodate a label to identify the contents stored in the drawers. The drawers are situated vertically atop each other in a space saving design. The solid color two drawer file organizer is designed for a desktop. The applicable subheading for the file organizer will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. 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/. 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