CLA-2-48:OT:RR:NC:2:234
Mr. Robert Glover
L. E. Coppersmith, Inc.
525 South Douglas Street
El Segundo, CA 90245
RE: The tariff classification of a portfolio, compact mirror and luggage tag from China
Dear Mr. Glover:
In your letter dated May 23, 2011, you requested a tariff classification ruling.
The ruling was requested on a Polyvinyl Chloride (PVC) Portfolio - Item #PFOL012, Cowhide Leather Mirror - Item #PER004, and Leather Luggage Tag - Item #LUGG012.
The submitted sample, identified as Item #PFOL012, is a portfolio constructed of polyvinyl chloride (PVC). The portfolio measures approximately 9 ½ inches x 12 ½ inches and contains a fifty sheet, 8 ½ inch x 11 inch, lined writing pad. The PVC portfolio has a microfiber lining and features a pen loop, compact disc (CD) pocket, multiple slip pockets, card pockets and a calculator pocket with a see-thru window.
The submitted sample, identified as Item #LUGG012, is a luggage tag composed of bonded leather. It measures approximately 2 ¾ inches x 4 ¼ inches and contains a metal clip for fastening to luggage. It features a snap enclosure which contains a small compartment for identification and a leather flap which can be lifted to view the identification.
The submitted sample, identified as Item #PER004, is a double-sided compact mirror encased in a red leather holder with snap closure. Each mirror is composed of glass and measures approximately two and one-half inches in diameter. One side of the glass mirror gives a regular view and the other side gives a close-up view that has a 2x magnification. The round compact mirror is purse size and has a split metal ring included with the compact.
The submitted samples will be returned to you as requested.
The applicable subheading for the Item #PFOL012, the polyvinyl chloride (PVC) portfolio will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be Free.
The applicable subheading for Item #LUGG012, the luggage tag, will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather: other: other: other. The rate of duty will be Free.
The applicable subheading for Item #PER004, the double-sided compact mirror, will be 7009.92.1000, (HTSUS), which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 percent 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. 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,
Robert B. Swierupski
Director
National Commodity Specialist Division