CLA-2-42:RR:NC:TA:341 C83772
Ms. Paula M. Connelly, Esq.
Middleton Shrull
Attorneys At Law
44 Mall Road - Suite 208
Burlington, MA 01803-4530
RE: The tariff classification of a portfolio from Taiwan.
Dear Ms. Connelly:
In your letter dated January 14, 1998, on behalf of The Gem Group, Inc., you requested a classification ruling for a portfolio.
The sample submitted consists of a zippered portfolio constructed of 100 polyester man-made textile material with a writing pad. The interior features a folio section designed to contain business papers an other related articles, a zippered full-width pocket, several slots to contain business/credit cards and a pen holder. It measures approximately 13" x 10 1/2" x 1 1/2". The front exterior features an aditional full-width open storage pocket. You have indicated that the sample submitted will be referred to as styles 2550, 2551, 2552 and 2553.
The applicable subheading for the portfolio of 100 percent polyester will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 19 percent ad valorem.
The portfolio falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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 Kevin Gorman at 212-466-5893.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division