The tariff classification of a portfolio from China

N021011 January 16, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a portfolio from China Dear Ms. Davidson: In your letter dated December 12, 2007, you requested a tariff classification ruling. A sample was submitted of a portfolio, SKU #10045007, for our review. As per our conversation with Gary Hollis, he indicated that the item is constructed of heavyweight paperboard covered with a surface-colored paper exterior. The portfolio measures approximately 9” x 13” when closed. It is designed as an envelope style folder that is secured with an elastic band over a button flap. The applicable subheading for the portfolio will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), 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 free. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division