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NY B84986




June 4, 1997

CLA-2-39:RR:NC:2:221 B84986

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 4202.12.2035

Mr. Scott Chipperfield
C.H. Powell Company
Eleven Hanover Square
New York, NY 10005

RE: The tariff classification of a portfolio and an expandable file from China.

Dear Mr. Chipperfield:

In your letter dated May 20, 1997, on behalf of All-State Legal Supply Co., you requested a tariff classification ruling.

Two samples were submitted with your ruling. They are both composed of plastic sheeting. You refer to both samples as "expandable files." However, the first sample is a portfolio, meant to be carried under the arm. This portfolio has a closable flap that is secured through the use of an elastic cord. The second sample is an expandable file designed to store documents. The applicable subheading for the portfolio will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases or similar containers with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the expandable file will be 3926.10.0000, 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 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 212-466-5580.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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