CLA-2-48:OT:RR:NC:4:434
Mr. Michael Hostrawser
Gartner Studios Inc.
220 E Myrtle Street
Stillwater, MN 55082
RE: The tariff classification of document folders from China
Dear Mr. Hostrawser:
In your letter dated August 23, 2017, you requested a tariff classification ruling. Photos and product specifications were submitted for our review.
Item # 28993 is described as a portfolio-style document folder. The portfolio is formed of folded paperboard, secured with metal grommets, and covered with polyurethane plastic sheeting. It measures approximately 12.75 inches in length by 9 inches in width. It is slim and not expandable, with one interior pocket designed to store and protect documents. The exterior features a flap with button and string closure.
You propose classification in subheading 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Binders (other than book covers), folders and file covers,” of paper or paperboard. Alternatively you propose subheading 3926.10.0000, HTSUS, “Office or school supplies,” of plastic or plastic sheeting.
We agree that the document folders are potentially classifiable in these competing subheadings. At issue is whether the paperboard element or the plastic sheeting provide the composite article its essential character. It is the paperboard which provides the support and structure indispensable to the document folder’s function and therefore imparts the essential character.
Further, the Explanatory Notes to the Harmonized Tariff System (ENs), which provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level, allow that goods of heading 4820, “may be bound with materials other than paper (e.g., leather, plastics or textile material) and have reinforcements or fittings of metal, plastics, etc.”
Therefore, the applicable subheading for the document folders will be 4820.30.0040, HTSUS, which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Binders (other than book covers), folders and file covers: Other. 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