CBP Ruling M82522 — The tariff classification of document case

Tariff classification

Headings: 4202

GRI rules applied: GRI 1

Product description

Item HMO-101 is a prototype of a document case made-up for sale to automobile makers for sale to retail purchasers of automobiles. The document case is mainly of imitation leather consisting of a sheeting of plastic embossed to simulate leather. The front flap is partially of man-made fiber textile materials. The case is approximately 9” x 6” x 2 and has one main storage compartment, six card slots, insurance and registration card holders, two elastic loops and one clear plastic holder. Classification within the Harmonized Tariff System is according to the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that goods are classified in the most specific provision according to the specific language of the Sections, Chapter and Heading legal text and notes. The submitted sample, prototype HMO-101, is a container or case similar to those of Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS). It is designed and used to provide storage, protection, organization, and portability for documents and other automobile related literature. Classification in Heading 4202 is more specific than a provision that provides for accessories.

CBP rationale

The applicable subheading for the document case of imitation leather will be 4202.92.9060, HTSUS, which provides for other containers or cases, other, with outer surface of textile materials or of sheeting of plastics, other.

Full text

NY M82522 May 1, 2006 CLA-2-42:RR:NC:TA:341 M82522 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Pete Mento Expeditors Tradewin, LLC 1015 Third Avenue, 12th Floor Seattle, WA 98104 RE: The tariff classification of document case Dear Mr. Mento: In your letter April 6, 2006, on behalf of A.L.S. Industries, Inc., you requested a tariff classification ruling. Item HMO-101 is a prototype of a document case made-up for sale to automobile makers for sale to retail purchasers of automobiles. The document case is mainly of imitation leather consisting of a sheeting of plastic embossed to simulate leather. The front flap is partially of man-made fiber textile materials. The case is approximately 9” x 6” x 2 and has one main storage compartment, six card slots, insurance and registration card holders, two elastic loops and one clear plastic holder. Classification within the Harmonized Tariff System is according to the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that goods are classified in the most specific provision according to the specific language of the Sections, Chapter and Heading legal text and notes. The submitted sample, prototype HMO-101, is a container or case similar to those of Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS). It is designed and used to provide storage, protection, organization, and portability for documents and other automobile related literature. Classification in Heading 4202 is more specific than a provision that provides for accessories. The applicable subheading for the document case of imitation leather will be 4202.92.9060, HTSUS, which provides for other containers or cases, other, with outer surface of textile materials or of sheeting of plastics, other. The rate of duty will be 17.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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