OT:RR:CTF:CPMM H297793 WMW

Ms. Jessica Diorio Project Manager, Customs Staples Inc.
500 Staples Drive, 3rd Floor East Framingham, MA 01702


U.S. Department of Homeland Security
Washington, DC 20229

U.S. Customs and Border Protection

RE: Request for Ruling, Tariff Classification of Document Folders Dear Ms. Diorio: This is a response to your request for a binding ruling, submitted on behalf of Staples Inc. ("Staples") dated May 7, 2018. You request advice concerning the classification of document folders under the Harmonized Tariff Schedule of the United States ("HTSUS").

FACTS:

Staples requests a classification ruling on three of its future products. Staples has identified these products by their SKU numbers: 51819-US/CC ("51819"), 51822-US/CC (''51822"), and 51825-US/CC (''51825"). Product# 51819 is approximately 33 cm by 24.5 cm in dimensions. Product # 51822 contains an inner layer that is of a different composition than the outer layer. The inner layer appears to also be polyurethane which a sponge like texture. Its dimensions are approximately 38 cm by 29 cm. Product# 51825 is approximately 33 cm by 24.5 cm in dimensions. The plastic sheeting covering the paperboard core does not constitute more than 50% of the total thickness.

Staples describes each of its products as follows:

[51819] is a 13-pocket letter-sized expanding file folder. It has an exterior and interior of polypropylene sheeting. The outside is composed of one piece of plastic sheeting which is then processed and folded to create a front, bottom and back panel. It folds over the top of the front panel with a plastic clasp which may be secured using an elastic type drawstring. The outside edges are reinforced with a textile material. It has a mesh pocket on the back panel. Inside the outer shell are 14 polypropylene expanding pockets. The gussets are exposed on the sides and are not protected by the outer plastic sheeting which composes the front, bottom and back panels of the file folder.

[51822] is a leatherette fashion file pocket. The front, back, bottom and front flap are all constructed of a polypropylene plastic sheeting on the interior and exterior. It folds over the top of the front panel with a metal clasp. The inside of the panels is covered in a polyurethane textile. There is stitching around all the edges. Inside the outer shell is a single pocket.

[51825] is a 13-pocket letter size expanding file folder. The front, back, bottom and front flap are all constructed of cardboard covered with polyurethane faux leather textile. It folds over the top of the front panel with a metal clasp which may be secured using an elastic type drawstring. The inside of the panels is covered in a polyurethane textile. There is stitching around all the edges. Inside the outer shell are 13 plastic expanding pockets. The gussets are exposed on the sides and are not protected by the outer panels.

ISSUES:

Whether the instant merchandise is classifiable in heading 4202, HTSUS, which provides for, inter alia, trunks, briefcases, and similar containers, or in heading 3926, HTSUS, which provides for other articles of plastic.

LAW AND ANALYSIS:

Classification of goods under the 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 GRis may then be applied. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level.

The HTSUS provisions at issue are as follows:

4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar container, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers:

4202.12 With outer surface of plastics or of textile materials: With outer surface of plastics: 4202.12.29 Other:  Other: 4202.12.2935 Attache cases, briefcases and similar containers

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:

3926.10.0000 Office or school supplies Note 2 to Chapter 39 states, in relevant part: 2. This chapter does not cover:

(m) Saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202

Additional U.S. Note 2 to Chapter 42 states:

For purposes of classifying articles under subheadings 4201.12, 4202.22, 4020.32, and 4202.92, articles of textile fabric impregnated, coated, covered or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of sheeting of plastics, depending upon whether and the extent to which the textile constituent or the plastic constituent makes up the exterior surface of the article.

The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP's practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Note 2(m) to chapter 39 excludes " ... trunks, suitcases, handbags or other containers of heading 4202. Therefore we must first determine if the articles at issue fall under the heading of 4202.

Document cases are not specifically named in the text of heading 4202; the question is whether they may be considered "similar containers" within the scope of the heading. Interpreting the tenn "similar containers" requires an ejusdem generis analysis to determine if the goods are "of the same kind" as those listed in the heading. In classification cases, ejusdem generis requires that, for any imported merchandise to fall within the scope of the general tenn or phrase, the merchandise must possess the same essential characteristics or purposes that unite the listed exemplars preceding the general term or phrase. The particular characteristics that unite the exemplars in heading 4202, HTSUS, are organizing, storing, protecting and carrying. Totes, Inc. v. United States, 18 CIT 919, 865 F. Supp. 867 (Ct. In't Trade 1994). There is no requirement that the subject merchandise meet all four characteristics to qualify as a "similar container" under heading 4202. Otter Prods., LLC v. United States, 834 F.3d 1369JFed. Cir. 2016).

Products 51819, 51822, and 51825 are all similar in function to attache cases, briefcases, and school satchels, which are all named in heading 4202, and share all four the essential characteristics of articles of heading 4202; like attache cases, briefcases, and school satchels, the instant document cases all serve to store, carry, protect and transport papers and assorted documents. As all three products are described by heading 4202, they are excluded from Chapter 39 by note 2(m) to that chapter.

Products 51819 has an exterior composed of plastic sheeting with the addition of textile reinforcement along the edges. As the plastic sheeting makes up the majority of the exterior surface of the article, product 51819 is deemed to have an outer surface of plastics pursuant to Additional U.S. Note 2 to Chapter 42, and is therefore classified in subheading 4202.12.29, HTSUS.

Product 51822 has an exterior composed of plastic sheeting with the addition of textile reinforcement along the edges. While there is an inner layer to the plastic sheet, it is entirely covered by the outer layer. Pursuant to Additional U.S. Note 2 to Chapter 42, it is deemed to have an outer surface of plastics, and is classified in subheading 4202.12.29, HTSUS.

Product 51825 is a document case that has an exterior composed of plastic sheeting with the addition of textile reinforcement along the edges. While the main flaps are composed of paperboard, each is entirely covered by a polyurethane textile. Pursuant to Additional U.S. Note 2 to Chapter 42, it is deemed to have an outer surface of plastics, and is classified in subheading 4202.12.29, HTSUS.

HOLDING:

By application of GRI 1, the file folders and file pockets are classified in heading 4202, HTSUS, specifically subheading 4202.12.2935, HTSUSA (Annotated), which provides for "Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials: with Outer surface of plastics: Other: Other: attache cases, briefcases and similar containers." The 2019 column one, general rate of duty is 20% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

Sincerely,

Allyson Mattanah, Chief
Chemicals, Petroleum, Metals, and Miscellaneous Articles Branch