The tariff classification of a letter-size portable file box from China

N077385 October 19, 2009 CLA-2-39:OT:RR:NC:N4:421 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 a letter-size portable file box from China Dear Ms. Davidson: In your letter dated September 24, 2009, you requested a tariff classification ruling. Photographs were provided with your letter. The file box (SKU #10051548) is composed of molded polyvinyl chloride (PVC) plastic, and measures 14 inches in length by 6 inches in width by 10 inches in height. The box has a hinged lid and a carry handle. It is designed to accommodate hanging files. Although the box has a carry handle and is said to be portable, this box is of a kind that is primarily used for the storage and filing of papers and documents. The applicable subheading for the PVC file box, SKU #10051548, 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