The tariff classification of a vinyl portfolio withaccessories from China.
Issued December 10, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.12.2030
Headings: 4202
Product description
The tariff classification of a vinyl portfolio withaccessories from China.
CBP rationale
The applicable subheading for style #13255, the vinyl portfolio with its contents as a set, will be 4202.12.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics.
Full text
NY 858152 December 10, 1990 CLA-2-42:S:N:N3G:341 858152 CATEGORY: Classification TARIFF NO.: 4202.12.2030 Ms. Linda M. Gloria Heritage Industries 1850 Arthur Ave. Elk Grove Village, IL 60007 RE: The tariff classification of a vinyl portfolio with accessories from China. Dear Ms. Gloria: In your letter dated November 15, 1990, you requested a tariff classification ruling. The submitted sample, style #13255, is a double gusset vinyl portfolio measuring 16" 1/2 x 12" x 5". One side of the portfolio features double compartments with double padded handles and a detachable shoulder strap. The opposite side features a side zippered organizer compartment designed to contain an address book, a calendar, a date book, a notepad, a calculator, and a pen/pencil/marker set, which are all included. The portfolio with its contents are sold at retail in a gift box set. The applicable subheading for style #13255, the vinyl portfolio with its contents as a set, will be 4202.12.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics. The duty rate will be 20 percent ad valorem. It has been noted that the samples submitted as part of the Binding Ruling request are not marked to indicate the country of origin. Section 304 of the Tariff Act of 1930 as amended requires unless excepted, every article of a foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Therefore the portfolio, address book, calendar, date book, notepad, calculator, and pen set must all be marked to indicate their country of origin. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
Modification of Headquarters Ruling Letter 087439; HRL 087439; Portfolio; Unfinished or unassembled goods; GRI 2; Sets put up for retail sale; GRI 3; Country of origin.
Request for Internal Advice 29/90. Essential character of correspondence folder containing writing pad and calculator is conferred by the folder itself. Folder is classifiable as similar to attache case and briefcase.
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The tariff classification of a vinyl portfolio from China.
The tariff classification of a molded plastic attache-stylecarrying case, one pencil, a plastic ruler, two memo pads, and anaddress book, all of which are from Taiwan.
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Cosmetic Cases
Detroit District Ruling (DD) 844689 of September 19, 1989
Tariff classification of leather attache cases
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