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NY K81369




December 10, 2003
CLA-2-39:RR:NC:SP:221 K81369

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 4202.32.2000

Ms. Alice Liu
Atico International USA, Inc.
501 So. Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a student organizer and a coupon holder from China.

Dear Ms. Liu :

In your letter dated November 12, 2003, you requested a tariff classification ruling.

Two samples were provided with your letter. Item #W068RA01143 is a polypropylene plastic student organizer. The organizer, which measures approximately 13 inches by 9 ¼ inches, is an expandable file holder with four plastic sleeve dividers. It has a loop closure. The organizer is used to file papers and documents. Item #W068RA01167 is a 7-pocket polypropylene plastic coupon holder. The coupon holder measures approximately 7 inches by 4 ½ inches, and contains expandable plastic dividers for filing coupons. The coupon holder is designed to be carried and can be used while shopping.

The applicable subheading for the student organizer will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the coupon holder case will be 4202.32.2000, HTS, 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 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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