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The tariff classification of a portfolio case from Taiwan.
Issued September 30, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 878419 (September 30, 1992)
Tariff classification
HTS codes: 4202.12.2035
Headings: 4202
Product description
The item is a portfolio containing a full width file folio, 8" x 10" writing pad, one open slot for papers, two card holders and a solar powered calculator. The calculator has been specially fabricated so that it fits into a specific window pocket on the inside of the portfolio. The outer surface of the portfolio is composed of a plastics material.
CBP rationale
The applicable subheading for the portfolio will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for .
Full text
NY 878419 September 30, 1992 CLA-2-42:S:N:N3H:341 878419 CATEGORY: Classification TARIFF NO.: 4202.12.2035 Ms. Cindy Shimmel The I.C.E. Co., Inc. P.O. Box 610583 Dallas/Fort Worth Airport TX 75261-0583 RE: The tariff classification of a portfolio case from Taiwan. Dear Ms. Shimmel: In your letter dated September 17, 1992, on behalf of Bizmart Inc., you requested a classification ruling. The item is a portfolio containing a full width file folio, 8" x 10" writing pad, one open slot for papers, two card holders and a solar powered calculator. The calculator has been specially fabricated so that it fits into a specific window pocket on the inside of the portfolio. The outer surface of the portfolio is composed of a plastics material. The applicable subheading for the portfolio will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for ...attache cases, briefcases, school satchels and similar containers, with outer surface of plastics...other. The duty rate will be 20 percent ad valorem. 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
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