CLA-2 RR:CR:TE 962133 SS
Kevin A. Prah, Management Consultant
Tower Group International
2400 Marine Avenue
Redondo Beach, CA 90278-1103
Re: Revocation of Port Ruling Letter (PD) C87666: Classification of “Padfolio” Imported Without Writing Pad; Heading 6307, HTSUS; Other Made Up Textile Articles; Heading 4820, HTSUS; Not Memorandum Pads and Other Articles of Stationery; Heading 4202, HTSUS; Not Attache Case, Briefcase, School Satchel HTSUS
Dear Mr. Prah:
On May 29, 1998, Customs issued Port Ruling Letter (PD) C87666, to Tower Group International on behalf of Brad Markoff Industries, regarding the tariff classification of portfolios imported without writing pads from China. The product was classified under subheading 4202.12.8070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), textile category 670, which provides for “Trunks . . . attache cases, briefcases, school satchels and similar containers: With outer surface of textile materials: Other, Other: of man-made fibers.” We have had occasion to review that ruling and have found it to be in error. Accordingly, this ruling revokes PD C87666 and determines the proper classification of the product in question.
Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c), notice of the proposed revocation of PD C87666 was published on June 23, 1999, in the Customs Bulletin, Volume 33, Number 25.
FACTS:
The article at issue is described as a “padfolio” and is identified by style number 4700. It consists of a jacket or case which is zippered on three sides and which measures approximately 13 inches in length by 10 inches in width by 1-1/4 inches in depth in the closed position. It has an outer surface composed of black woven polyester fabric with brown imitation leather trim
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manufactured from fabric backed embossed plastic. The interior of the “padfolio” is also constructed of woven man-made fabric and imitation leather trim. This product has a thin layer of plastic foam under the outer fabric as a cushioning layer and has been stiffened by the insertion of cardboard between the outer and inner surfaces of the article. The exterior front of the article features one full length flat pocket. The right interior side of the case features a band of textile material with a cardboard backing for the insertion of a writing pad. No paper will be included with the “padfolio” when imported. The interior left side has a full length gusseted pocket which allows for some expansion, a 12 inch by 7 inch zippered flat pocket on the front of the gusseted pocket, a 12 inch by 4 inch flat pocket, seven small flat pockets for business or credit cards, and one small flat pocket that has a transparent plastic window for an identification card. There is a pen holder sewn onto the interior spine.
ISSUE:
What is the proper classification of the “padfolios” imported without writing pads?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.
The possible headings under consideration are: heading 4820, HTSUS, which covers memorandum pads and other articles of stationery; heading 4202, HTSUS, which covers attache cases, brief cases and similar containers; and heading 6307, HTSUS, which covers other made up (textile) articles.
Among other goods, heading 4820, HTSUS, specifically includes notebooks, letter pads, memorandum pads, diaries, binders, folders, bookcovers (including cover boards and book jackets) and other articles of stationery. The EN to heading 4820, HTSUS, indicate that the heading covers various articles of stationery including note books of all kinds, diaries, letter pads, memorandum pads, binders, folders, file covers, and portfolios. The EN also suggest that the goods of the heading may be bound with materials other than paper (e.g., leather, plastics or textile materials) and have reinforcements or fittings of metal, plastics, etc. Although the “padfolio’s” primary purpose is related to the organization and use of stationery, when imported
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without a writing pad, the article does not possess stationery is not classifiable as an article of stationery under heading 4820, HTSUS.
Heading 4202, HTSUS, provides for, inter alia, attache cases, briefcases, and similar containers. The exemplars named in heading 4202, HTSUS, have in common the purpose of organizing, storing, protecting, and carrying various items. However, EN (c) to heading 4202, HTSUS, indicates that the heading does not cover articles which, although they may have the character of containers, are not similar to those enumerated in the heading and includes the following items as examples: book covers, reading jackets, file-covers and document-jackets. EN (c) further states that such articles fall in heading 42.05 if made of (or covered with) leather or composition leather, and in other chapters if made of (or covered with) other materials.
In order to determine whether the “padfolio” is classified under heading 4202, HTSUS, we must decide whether the “padfolio” merely has the character of a container but remains similar to the exemplars listed in the exclusionary Explanatory Note to heading 4202, HTSUS, or whether its purpose is to organize, store, protect, and carry various items and is thus similar to the exemplars enumerated in heading 4202, HTSUS. Several prior Headquarters Rulings Letters (HQ) have stated that articles similar to the “padfolios” merely possessed the character of containers and since their purpose was to provide a convenient and organized method for taking notes, they were not similar to the containers enumerated in heading 4202, HTSUS. See HQ 951076, dated March 18, 1992; HQ 955249, dated November 12, 1993; HQ 956940, dated November 25, 1994; HQ 961418, dated August 4, 1998; and HQ 960989, dated July 20, 1998. The “padfolio” is designed to organize and perhaps protect small and/or flat items. However, the article’s depth of only 1 1/4 inch and its lack of handles or straps, indicate that it is not designed to easily store, protect, and carry additional items such as a newspaper, book, and/or other objects normally carried in an attache case or briefcase. Although the “padfolio” has the character of a container, perhaps with more features than a simple jacket or cover, it does not have the requisite physical attributes Customs has found common to the containers of heading 4202, HTSUS. Accordingly, the case is not classifiable under heading 4202, HTSUS.
As previously noted, articles with the character of containers that are not similar to those enumerated in heading 4202, HTSUS, such as jacket covers, fall in heading 4205, HTSUS, if made of (or covered with) leather, and in other chapters if made of (or covered with) other materials. Since the “padfolio” is essentially made of textile materials, it falls in heading 6307, HTSUS. Heading 6307, HTSUS, covers other made up textile articles. The EN to heading 6307, HTSUS, indicate that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Since the “padfolios” are imported without writing pads, they are primarily textile articles which are not included more specifically in other headings of Section XI nor elsewhere in the Nomenclature. Thus the “padfolios” are classified in subheading 6307.90.9989, HTSUSA. For
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other decisions consistent with this ruling see HQ 959328, dated April 3, 1997; HQ 962229, dated December 8, 1998; HQ 962230, dated December 8, 1998; and HQ 962344, dated December 8, 1998.
HOLDING:
The article described as a “padfolio” and identified by style number 4700, is classified in subheading 6307.90.9989, HTSUSA, the provision for “Other made up articles, including dress patterns: Other: Other: Other, Other: Other.” The general column one duty rate is 7 percent ad valorem.
PD C87666 dated May 29, 1998, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become affective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division