Vinyl Accordion File Organizers with Tabs from China
Expandable vinyl plastic accordion folders with multi-position tabs for sectioned document storage, available rolled for compact packaging or flat-packed. Classified in 3926.90.8700 for their flexible plastic construction and tab features as per subheading specificity.
Duty Rate — China → United States
42.8%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Confirm PVC copolymer meets 95% monomer content under Chapter 39 note (a)(2) for accurate heading
• Include assembly instructions if shipped rolled to demonstrate final flexible binder form
• Watch for undervaluation penalties; declare retail packaging as it impacts dutiable value