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The tariff classification of paperboard portfolios from Sweden
Issued January 4, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F81366 (January 4, 2000)
Tariff classification
HTS codes: 4820.30.0040
Headings: 4820
Product description
5 cm, in folded condition. It is made of a single piece of heavy paperboard, that has been scored and folded to form a folder or container for the storage of oversized and sensitive papers that cannot be stored in smaller containers without folding or rolling. You refer to the article(s) as “portfolio(s)”, but point out that they are not used for, or designed for use as a carry case or attache case. The article is secured by snap closures, and has a fabric handle that is used for the ease of handling the portfolio, only.
CBP rationale
The applicable subheading for the portfolio 405117202, and others like it in all material respects will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Binders (of paper or paperboard) (other than book covers), folders and file covers, other than looseleaf binders.
Full text
NY F81366 January 4, 2000 CLA-2-48:RR:NC:2:234 F81366 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Ms. Jean Aiello President International Trade Logistics, Inc. 2525 Brunswick Avenue Linden, New Jersey 07036 RE: The tariff classification of paperboard portfolios from Sweden Dear Ms. Aiello: In your letter dated November 3, 1999, on behalf of your client, Resource International, Tenafly, New Jersey, you requested a tariff classification ruling. A sample was submitted, labeled “405117202”, which is a paperboard portfolio measuring about 46 cm in length, 34 cm in width, with a thickness or depth of 2.5 cm, in folded condition. It is made of a single piece of heavy paperboard, that has been scored and folded to form a folder or container for the storage of oversized and sensitive papers that cannot be stored in smaller containers without folding or rolling. You refer to the article(s) as “portfolio(s)”, but point out that they are not used for, or designed for use as a carry case or attache case. The article is secured by snap closures, and has a fabric handle that is used for the ease of handling the portfolio, only. The applicable subheading for the portfolio 405117202, and others like it in all material respects will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Binders (of paper or paperboard) (other than book covers), folders and file covers, other than looseleaf binders. The rate of duty will be 2.1 percent ad valorem. The portfolio is embossed on one large face: Bigso Box of Sweden ™. Since it is in fact a product of Sweden, we would consider this acceptable country of origin marking. There is no quota category for this article. 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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