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NY N021029




January 16, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.30.0040

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of an Accordion Letter File from China

Dear Ms Davidson:

In your letter dated December 12, 2007, you requested a tariff classification ruling.

A sample was submitted of an Accordion Letter File, SKU # 10044914. It measures approximately 11” x 12 ½” and has a matte-finish, surface-colored paper exterior. It is composed of paperboard dividers, permanently mounted, to create a 12 pocket “expanding file”. It expands fully at the top and bottom to provide ample storage space for documents and receipts. The outer front and back are made of heavyweight paperboard with a flap closure that secures with an elastic band to contain the entire file.

The applicable subheading for the 12-pocket accordion file will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for binders, folders and file covers, of paper or paperboard, other than looseleaf binders. The rate of duty will be free.

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 Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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