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B89817 B8 Ruling Active

The tariff classification of vinyl portfolios from Mexico.

Issued October 9, 1997 by U.S. Customs and Border Protection.

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B8 B89817 (October 9, 1997)

Tariff classification

HTS codes: 4202.12.2035

Headings: 4202

Product description

They measure approximately 13 inches wide by 10 1/2 inches high with a flap closure. Noting that the vinyl is cut to shape in Mexico and further manufactured into a portfolio is not subject to tariff treatment 9802, HTSUSA.

Full text

NY B89817 October 9, 1997 CLA-2-42:RR:NC:TA:341 B89817 CATEGORY: Classification TARIFF NO.: 4202.12.2035 Mr. Rudy A. Pina William F. Joffroy Customs Bkrs, Inc. Nogales Foreign Trade Zone P.O. Box 698 Nogales, AZ 85628-0698 RE: The tariff classification of vinyl portfolios from Mexico. Dear Mr. Pina: In your undated letter, received in this office September 19, 1997, on behalf of Barton Nelson, Inc., you requested a tariff classification ruling for vinyl portfolios. The samples submitted, identified as "document cases", are portfolios manufactured of vinyl plastic sheeting designed to contain papers and other related articles. They measure approximately 13 inches wide by 10 1/2 inches high with a flap closure. Noting that the vinyl is cut to shape in Mexico and further manufactured into a portfolio is not subject to tariff treatment 9802, HTSUSA. The applicable subheading for the portfolios of vinyl plastic sheeting will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides in part for attache cases, briefcases and similar containers, with outer surface of sheeting of plastics, other. The rate of duty will be 20 percent ad valorem. 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 Kevin Gorman at 212-466-5893. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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