H89078 H8 Ruling Active

The tariff classification of a portfolio from China.

Issued March 15, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.12.2035

Headings: 4202

Product description

The item is an envelope style portfolio designed to contain stationery articles. It is manufactured of polyvinyl chloride (PVC) plastic sheeting. It measures approximately 13 ½”(W) x 10 3/4” (H) x 1 ½”(D). The case has a plastic carrying handle and it is secured by means of a flap with a plastic slide lock fastener. Your sample is being returned as requested.

CBP rationale

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

Full text

NY H89078 March 15, 2002 CLA-2-42:RR:NC:TA:341 H89078 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 March 8, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling for a portfolio. The sample submitted is identified as “Document Case with Handle”, item PH-25120. The item is an envelope style portfolio designed to contain stationery articles. It is manufactured of polyvinyl chloride (PVC) plastic sheeting. It measures approximately 13 ½”(W) x 10 3/4” (H) x 1 ½”(D). The case has a plastic carrying handle and it is secured by means of a flap with a plastic slide lock fastener. Your sample is being returned as requested. The applicable subheading for the portfolio will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases 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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