The tariff classification of index cards with holders from China

N128512 November 18, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4811.90.9050 Ms. Melanie Geier Office Max 263 Shuman Blvd. Naperville, IL 60563-1255 RE: The tariff classification of index cards with holders from China Dear Ms. Geier: In your letter dated October 19, 2010, you requested a tariff classification ruling. The ruling was requested on two styles of index card holders filled with one hundred white index cards. You have submitted a sample of each style for our examination which will be returned to you as requested. Sample 1 is a flimsily constructed polypropylene case which contains one hundred white ruled index cards, five clear polypropylene tabbed dividers and one sheet of adhesive labels. The polypropylene case measures approximately 5 ¼” (L) x 3 ½” (H) x 1” (D).  The sample is a one-piece, die-cut rectangular shaped container glued together on the sides. It is designed with a fold over flap that secures with an elastic band closure. The ruled index cards measure approximately 5” (L) x 3” (H). The items imported and packaged together for retail sale will be considered a set for tariff purposes, noting General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS). The article at issue is a composite good made up of different components – an index card holder and ruled index cards. As per GRI 3, goods are prima facie, when classifiable under two or more headings. Since there is no individual item that imparts the essential character to this set, classification will be in accordance with GRI 3(c), HTSUS, which requires that the item be classified in the heading that occurs last in numerical order among those that merit equal consideration. The tariff headings that merit equal consideration are as follows: 3926, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. 4811, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paper, … surface decorated or printed, … other (than certain specified kinds). Given that headings 39 and 48, HTSUS, are the headings that equally merit consideration, we conclude, by application of GRI 3(c), that the article at issue - the index card holder with ruled index cards - is classifiable under the heading that occurs last in numerical order: heading 48, HTSUS. Sample 2 is a set of one hundred, 5” (L) x 3” (H) inch ruled index cards. The white cards are design printed along the bottom and have a hole punched in the upper left hand corner to facilitate a metal ring that holds them together. The cards are inserted between two polypropylene covers and secured with an elastic band that is attached to the back cover with two metal rivets. The applicable subheading for the index card holders with index cards will be 4811.90.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other: Other. 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