H86778 H8 Ruling Active

The tariff classification of a portfolio from China.

Issued January 22, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.12.2035

Headings: 4202

Product description

The item is a portfolio similar to a briefcase designed to be alternately carried in the hand or over the shoulder. It has a woven fabric shoulder strap, top molder plastic handle and snap closure. The portfolio is wholly of plastics. Your sample is being returned as requested.

CBP rationale

The applicable subheading for item S619 will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attaches cases, and similar containers, with outer surface of plastics, other.

Full text

NY H86778 January 22, 2002 CLA-2-42:RR:NC:TA:341 H86778 CATEGORY: Classification TARIFF NO.: 4202.12.2035 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a portfolio from China. Dear Mr. Hoffacker: In your letter dated December 20, 2001, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling for a portfolio. The sample submitted is identified as item S619. The item is a portfolio similar to a briefcase designed to be alternately carried in the hand or over the shoulder. It has a woven fabric shoulder strap, top molder plastic handle and snap closure. The portfolio is wholly of plastics. Your sample is being returned as requested. The applicable subheading for item S619 will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attaches cases, and similar containers, with outer surface 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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