CLA-2-48:OT:RR:NC:4:434
Mr. Thomas Gaudette
Traffic Tech International
16711 Route Transcanadienne
Kirkland, QC H9H 3L1
CANADA
RE: The tariff classification of a Padfolio from China
Dear Mr. Gaudette:
In your letter, dated August 22, 2018, you requested a tariff classification ruling on behalf of your client, The Bugatti Group Inc. A sample was submitted for our review and will be returned, per your request.
The product under consideration is a bi-fold “writing case,” item number WRC1512, which can be described as a padfolio. It measures approximately 10” x 13” x 1.25”, when closed, and zips around three sides. The padfolio is constructed of a paperboard and foam core covered with polyurethane (PU) sheeting intended to resemble leather. The exterior front of the article features one full length flat pocket. The interior includes a slot into which the accompanying 8.5” x 11” lined memo pad is inserted. The opposing interior cover features a zippered compartment; one flat full length pocket; one full length gusseted pocket, which allows for slight expansion; slots for holding business cards and the like; and pen loops.
In your ruling request you suggested classification of the sample in subheading 4202.12.2935, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, briefcases, attaché cases and similar containers. The article is a portfolio used to take and organize notes. It is not designed or intended to be used to transport personal or business articles from one place to another, such as to and from the home and office. Moreover, it does not have storage capacity for articles beyond those associated with the note-taking. As such, it is not akin to the containers and cases of Heading 4202, HTSUS.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). The padfolio is considered a composite article, consisting of the PU case and the lined memo pad. GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
Previously issued Headquarters rulings on similar goods have determined that the main function of such padfolios is to provide a convenient and organized method for taking notes, with the central item required for note-taking being the memo pad. See rulings HQ 962030, dated May 13, 1999; HQ 965423, dated July 16, 2002; and HQ 965423, dated October 5, 2005.
Therefore, the applicable subheading for the padfolio will be 4820.10.2020, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division