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NY C87544




May 13, 1998

CLA-2-48:RR:NC:2:234 C87544

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.30.0040

Ms. Rebecca Stracuzzi
Import Manager
Bruning International Corp.
8 Griffin Way
Chelsea, Massachusetts 02150

RE: The tariff classification of a paperboard file, from Spain.

Dear Ms. Stracuzzi:

In your letter dated May 1, 1998, on behalf of your client, Classifier Company, Hanover, Mass., you requested a tariff classification ruling for a paperboard file, from Spain. A sample was submitted, which will be retained for reference.

The sample is a bi-fold heavy paperboard folder, black in color, with a title, "Classifier (tm), Professional Document Filing System". It measures, in folded condition, 32.5 cm x 25 cm, and is secured by a braided elastic, "bungee", cord, strung between three eyeletted holes in the bottom, or rear, half.

Inside the folder are bound leaves of heavy cream-colored paperboard; the binding is by five metal staples through the center of the leaves and the center of the folder.

The folder is designed to hold documents in an orderly fashion; its stated use is as "office supplies".

The applicable subheading for this product will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Binders (other than book covers), folders and file covers, of paper or paperboard: Other (than Looseleaf binders). The rate of duty is 3.2 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733.

Sincerely,

Robert B. Swierupski

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