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NY 864485


July 16, 1991

CLA-2:39:S:N:N3G:221 864485

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Susan Hall
Heritage
1850 Arthur Avenue
Elk Grove Village, IL 60007-6003

RE: The tariff classification of plastic folders or portfolios from Taiwan.

Dear Ms. Hall:

In your letter dated May 23, 1991, which was received in this office on June 20, 1991, you requested a tariff classification ruling.

Three sample folders were submitted. All three samples are composed of an exterior surface of plastic supported by a layer of cardboard. Each sample contains a memo pad and a large calculator built into the inner sleeve. Item Number 327 is a letter size bifold with a wrap around zipper and 3-ring binder. Item Number 330 is a 5" by 7" bifold and Item Number 331 is a 8 1/2" by 11" bifold.

The applicable subheading for the folders and their contents will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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