081856 08 Ruling Active

Tariff classification of a pin book

Issued July 1, 1988 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.12.4000

Headings: 4202

Product description

The submitted sample, a pin book, is portfolio style having a three-sided nylon zipper closure. The interior has four quilted pouches with velcro closures. Three page-like corduroy fabric inserts separate the quilted pouches. The interior is lined with the same quilted fabric used to make the pouches. When closed, the book measures nine inches by eleven inches. It is made of 100 percent cotton fabrics and is a product of Korea. It is designed to hold pins such as hockey pins and other collector items.

CBP rationale

The pin book falls within the definition of luggage provided in Subpart D, Part 1, Schedule 7, TSUSA. That definition provides in pertinent part: (a) the term "luggage" covers -- (ii) brief cases, portfolios, school bags, photographic equipment bags, golf bags, camera cases, binocular -2- cases, gun cases, occupational luggage cases (physicians', sample, etc.), and like containers and cases designed to be carried with the person, except handbags as defined herein; . . . . The pin book is akin to a sample case. Sample cases are designed for the convenience of the salesman by providing a portable container made to hold his particular samples. The pin book is designed to hold pins of the type gathered by collectors, and is the type of container meant to be carried with the person. It is, therefore, similar to a sample case, and fits within the above definition as a "like container."

Full text

HQ 081856 July 1, 1988 CLA-2 CO:R:C:G 081856 CMR CATEGORY: Classification TARIFF NO.: 4202.12.4000 Mr. Tim Snyder Black Jack Traders 1115 Kodiak Street Fairbanks, Alaska 99709 RE: Tariff classification of a pin book Dear Mr. Snyder: This ruling is in response to your letter of February 24, 1988, requesting a tariff classification for a pin book. FACTS: The submitted sample, a pin book, is portfolio style having a three-sided nylon zipper closure. The interior has four quilted pouches with velcro closures. Three page-like corduroy fabric inserts separate the quilted pouches. The interior is lined with the same quilted fabric used to make the pouches. When closed, the book measures nine inches by eleven inches. It is made of 100 percent cotton fabrics and is a product of Korea. It is designed to hold pins such as hockey pins and other collector items. ISSUE: Whether the submitted sample, a pin book, is properly classifiable as luggage in item 706.3650, Tariff Schedules of the United States Annotated (TSUSA). LAW AND ANALYSIS: The pin book falls within the definition of luggage provided in Subpart D, Part 1, Schedule 7, TSUSA. That definition provides in pertinent part: (a) the term "luggage" covers -- (ii) brief cases, portfolios, school bags, photographic equipment bags, golf bags, camera cases, binocular -2- cases, gun cases, occupational luggage cases (physicians', sample, etc.), and like containers and cases designed to be carried with the person, except handbags as defined herein; . . . . The pin book is akin to a sample case. Sample cases are designed for the convenience of the salesman by providing a portable container made to hold his particular samples. The pin book is designed to hold pins of the type gathered by collectors, and is the type of container meant to be carried with the person. It is, therefore, similar to a sample case, and fits within the above definition as a "like container." HOLDING: The pin book is classifiable in the provision for luggage and handbags, . . ., of textile materials . . . whether or not ornamented, other, of vegetable fibers and not of pile or tufted construction, of cotton, luggage, in item 706.3650, TSUSA. The rate of duty is 7.2 percent ad valorem. Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the pin book is classifiable in the provision for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers, with outer surface of plastics or of textile materials, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton, in subheading 4202.12.4000, HTSUSA. The rate of duty is 7.2 percent ad valorem. The pin book falls within textile category 369 in both the TSUSA and HTSUSA classifications. As a product of Korea, the pin book is subject to quota/visa restraints based upon international textile trade agreements. This classification represents the present position of the Customs Service under the proposed HTSUSA. If changes occur before enactment, this advice may not continue to be applicable. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport 1cc: CITA 1cc: NIS Kevin Gorman

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