Vinyl Accordion File Organizers with Tabs from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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