CLA-2-42:OT:RR:NC:N4:441
Paul Anuschat
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208
RE: The tariff classification of portfolios from China
Dear Mr. Anuschat:
In your letter dated June 8, 2011, you requested a tariff classification ruling on behalf of your client, Fred Meyer. Your samples will be returned to you.
Style 88006 is an expandable portfolio that contains a permanently mounted three-ring binder at the spine. The overall size of the portfolio is approximately 11” (W) x 13.5” (H) x 2” (D). It is constructed with an outer surface of 100% man-made textile material. The left-side interior has a four-pocket textile expandable folder. It secures with a zipper closure along three sides. On the front cover of the portfolio there is a compartment that opens like a book which contains four slot pockets for pens or pencils and a vinyl window for identification. It also has a zipper along its perimeter and serves as a pocket. This compartment secures with a hook and loop closure. Viewed in its entirety, the zippered portfolio is a container of a kind similar to a briefcase or an attaché case.
Style 29592 is an expandable portfolio that contains a permanently mounted three-ring binder at the spine. The overall size of the portfolio is approximately 11” (W) x 13” (H) x 2.5” (D). It is constructed with an outer surface of 100% man-made textile material. The left-side of the interior has a five-pocket expandable folder with tabs and a flap pocket. Along the perimeter of the portfolio’s cover there is a zipper which when opened allows the folders to expand the storage capacity. The portfolio secures with a zipper closure along three sides. Viewed in its entirety, the zippered portfolio is a container of a kind similar to a briefcase or an attaché case.
In your letter, you suggest classification under 6307.90.9889, Tariff Schedule of the United States (HTSUS), for style 88006, which provides for other made up textile articles, other. Alternatively, you suggest classification under 3926.10.0000, HTSUS, for style 29592, which provides for other articles of plastics, office or school supplies. The goods of Heading 6307, HTSUS are limited by Legal Note 1(l) of Chapter 63 and the goods of Heading 3926 by Legal Note 2(m) of Chapter 39. Since the portfolios meet the description of goods of Heading 4202, they cannot be classified under either number. Both styles are articles of Heading 4202, and as such are excluded from Heading 6307 and Heading 3926.
The applicable subheading for both styles 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.
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