CLA-2-63:OT:RR:NC:N3:351
Robert Doyle
Affiliated Customs Brokers Limited
Customs & Trade Services Group
411, Rue des Recollets
Montreal, Quebec
Canada
H2Y 1W3
RE: The tariff classification a portfolio and two binders from China
Dear Mr. Doyle:
In your letter dated July 16, 2008, you requested a tariff classification ruling on behalf of your client, Groupe International Travelway, Inc., of St-Laurent, Quebec, Canada.
You submitted three samples. Style R5379 is a zippered portfolio that contains a permanently mounted three-ring binder. The overall size of the portfolio is approximately 13” x 11” x 3”. It is constructed with an outer surface of man-made textile material. It consists of two main sections. The inside is fitted with the three-ring binder, a zippered mesh pocket, four pockets for business cards, and four pen slots. The outside of the front contains an expandable document organizer with plastic separators. Viewed in its entirety, the zippered case is a container of a kind similar to the briefcases and attaché cases of heading 4202, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the zippered portfolio R5379 will be 4202.12.8030, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 17.6% ad valorem.
Style R5247 is a 3-ring binder that measures approximately 14” x 12” x 2”. The outer surface is constructed of woven polyester fiber textile fabric with a PVC backing. The rings are made of base metal. The front of the binder features a zippered mesh pocket. The interior of the binder has two open pockets and a plastic card holder. The binder is secured with a zipper.
The applicable subheading for the binder R5247 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Style R5253 is a 3-ring binder that measures approximately 11” x 13½” x 1½”. It is constructed of plastic sheeting with woven textile fabric trimming on the spine. The inside of the binder features an open pocket made of mesh fabric and rings made of base metal. The binder can be secured with a zipper.
The applicable subheading for the binder R5253 will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3% ad valorem.
The three-ring binders R5247 and R5253 are not akin to the items of subheading 4202, HTSUS.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division