CLA-2-42:OT:RR:NC:N4:441
Kathleen Root
OHL- International
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a binder and portfolios from China
Dear Ms. Root:
In your letter dated April 18, 2011, you requested a tariff classification ruling on behalf of your client, Big Lots Stores, Inc. Your samples will be returned to you.
Style DUAL-100 is dual ring zippered binder constructed with a spine and core of rigid paperboard. The overall size is approximately 12” (W) x 13” (H) x 3.5” (D). The zippered binder has an outer surface of 100% nylon with a sewn-on handle along the spine and a contrasting exterior pocket across the width. The interior is permanently mounted in the center with two metal 1½ inch D-ring mechanisms to accommodate three-hole punch items. The binder includes a nylon and mesh pocket on the inside cover, a removable shoulder strap that attaches to plastic hooks in the middle and three removable nylon pouches with metal grommets that attach to the three-ring mechanisms. The removable pouches feature hooks, nylon and mesh pockets, zipper compartments, and card holder slots. The pouches are held in place on both sides of the covers by hook and loop tabs and can be used to store writing instruments, ID/business cards, envelopes, papers and other small items.
Style D-145 is an expandable portfolio that contains a permanently mounted three-ring binder at the spine. The overall size of the portfolio is approximately 12” (W) x 13” (H) x 3.5” (D). It is constructed of rigid paperboard covered on the outer surface with 100% nylon textile material. The constituent outer surface material is the textile material. The interior has a five-pocket expandable folder with tabs, a zippered mesh pocket and an open mesh pocket. It secures with a zipper closure along three sides. The portfolio has both a webbed carrying handle and an adjustable webbed shoulder strap. The rear exterior has an open pocket across the full width of the portfolio. Viewed in its entirety, the portfolio is a container of a kind similar to a briefcase or an attaché case.
Style S-815 is an expandable portfolio that contains a permanently mounted three-ring binder at the spine. The overall size of the portfolio is approximately 12” (W) x 13” (H) x 2.5” (D). It is constructed of rigid paperboard covered on the outer surface with 100% nylon textile material. The constituent outer surface material is the textile material. The interior has a five-pocket expandable folder with tabs, a mesh zippered pocket and a permanently attached case for a cell phone. The front exterior has a flap which secures with a hook-and loop closure and the rear exterior has an open mesh pocket across the full width of the portfolio. Viewed in its entirety, the portfolio is a container of a kind similar to a briefcase or an attaché case.
The applicable subheading for style Dual-100 will be 4820.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for registers, account books, notebooks . . . and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover board and book jackets) of paper or paperboard: Binders (other than book covers), folders or file covers. The rate of duty will be Free.
The applicable subheading for styles D-145 and S-815 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 duty rate will be 17.6% 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 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division