CLA-2-48:OT:RR:NC:2:234
Mr. Wilfred J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250
RE: The tariff classification of a DeWalt® portfolios Style # DG5140 and DG5142 from China.
Dear Mr. Gonzalez:
In your letter dated August 16, 2013, you requested a tariff classification ruling on behalf of your client, LeatherCraft Manufacturing Company.
The ruling was requested on two black zippered portfolios with both containing a writing pad. You submitted two samples of the items for our examination.
Style # DG5140
The sample consists of a polyester, zippered portfolio with a removable 8 ½” x 11 ¾” writing pad on the right side. On the left side is a built-in calculator, ID slot, 4 credit card slots, 2 pen loops, one full-length pocket for correspondence and one smaller pocket under the credit card/ID area. The outside front cover of the portfolio has the name “DeWalt®” printed horizontally in gold.
Style # DG5142
The sample consists of a polyester, zippered portfolio with a removable 8 ½” x 11 ¾” writing pad and an integrated LED light on the right side. On the left side is a built-in calculator, ID slot, 4 credit card slots, 2 pen loops, one full-length pocket for correspondence and one smaller pocket under the credit card/ID area. The outside front cover of the portfolio has the name “DeWalt®” printed horizontally in gold.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The essential character of the portfolios is imparted by the writing pad.
The applicable subheading for the DeWalt ® portfolios Style#DG5140 and DG5142 will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads and similar articles. The rate of duty will be Free.
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/.
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division