234283

This is a plastic, two-pocket sleeve with a zipper fastener for documents that are 21.5 x 28 centimetres (8.5 x 11 inches).

Heading 39.26 of the Harmonized System covers “other articles of plastics and articles of other materials of headings 39.01 to 39.14”. Within that heading, subheading 3926.10 provides for “office or school supplies”. Explanatory Note (4) to heading 39.26 includes “file-covers, document-jackets, book covers and reading jackets, and similar protective goods made by sewing or gluing together sheets of plastics”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the plastic document sleeve is classified under classification number 3926.10.00.90 of the Customs Tariff.