CLA-2-42:OT:RR:NC:N4:441
Ms. Ana Gomez
Veyer, LLC
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of two expanding document organizers from China
Dear Ms. Gomez:
In your letter dated September 26, 2023, you requested a tariff classification ruling on expanding document organizers. You have submitted samples, which will be returned to you under separate cover.
Each organizer is constructed with an outer surface of polypropylene plastic sheeting. They provide storage, protection, portability, and organization to files, documents, and related accessories during travel.
Item number DC4096-NP features thirteen pockets with two side handles. The interior is divided into thirteen sections and has plastic sleeve dividers with tab holders to identify the contents. It measures approximately 13 inches (W) x 9 inches (H) x 1.5 inches (D).
Item number FH230508 features twenty-four pockets with two side handles. The interior is divided into twenty-four sections and has plastic sleeve dividers with tab holders to identify the contents. It measures approximately 13 inches (W) x 9.5 inches (H) x 1.5 inches (D).
The applicable subheading for the expanding document organizers will be 4202.12.2935, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity and attaché cases and similar containers: with outer surface of plastics: other: other: attaché cases, briefcases and similar containers. The general rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.12.2935, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 4202.12.2935, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notes cited above and the applicable Chapter 99 subheadings. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division