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NY N007779




April 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Carl A. Luther
Staples, the Office Superstore, LLC
500 Staples Drive, 3rd Floor East
Framingham, MA 01702

RE: The tariff classification of business card file folders from China.

Dear Mr. Luther:

In your letter dated February 26, 2007, you requested a tariff classification ruling.

The sample provided with your letter, identified as model 14951, is described as a 3 card vertical business card file. The business card file folders for which you are requesting a ruling, models 14950 and 14951, each contain 20 pages of clear plastic sleeve inserts sewn into a bifold leather cover. Each plastic sleeve has three pockets, and each pocket is capable of holding two business cards back-to-back, so that the business card folders can be used to file, organize and display 120 business cards. When folded, the business card files measure approximately 7½ inches by 4¾ inches. Models 14950 and 149521 are identical, except for the color. Model 14950 has a black leather cover while model 14951 has a brown leather cover. This ruling applies only to these two models of card file folders, and not to the pocket size business card holders for which you provided photographs but no samples.

As you requested, the sample will be returned.

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

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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