The tariff classification of a coupon holder from China

N102405 May 4, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.2000 James Wong Simple Symbol (N.A.), Inc. 4195 Chino Hills Parkway, PMB #536 Chino Hills, CA 91709 RE: The tariff classification of a coupon holder from China Dear Mr. Wong: In your letter dated April 20, 2010, you requested a tariff classification ruling. Your sample is being retained by our office. Style 800104-702 is an accordion style coupon holder designed to organize and store coupons other small documents. It measures approximately 7"(W) x 5” (H) x 1"(D). The holder is manufactured of polypropylene (PU) plastic. There are twelve individual sections with index tabs and one zippered pocket. The holder is secured by means of an elastic cord that wraps around a metal button. The coupon organizer, like a wallet or coin purse, is commonly carried in the pocket or handbag so that it is available when making purchases. In your letter, you suggest classification under subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, office or school supplies. Classification within heading 3926 is subject to Chapter 39, legal note 2(m), which excludes from Chapter 39 goods that are described in heading 4202. Since the coupon holder is described in heading 4202, it is excluded from classification in heading 3926 by Chapter 39 legal note 2(m). The applicable subheading for the coupon holder will be 4202.32.2000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division