The tariff classification of a portfolio case from China
Issued November 13, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.12.2035
Headings: 4202
Product description
A style number was not provided for the submitted sample. The item is a carrying case similar to a portfolio or briefcase. It is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It is designed to provide the useful functions of storage, protection, organization and portability to various articles. The case opens like a book. The left side has open pockets for a calculator, a pen, business cards, or documents. The right hand-side has three separate elastic bands and an open mesh pocket to hold various accessories. The back exterior has an open pocket. The case has a zipper closure along three sides and measures approximately 8” (W) x 10.5” (L) x 1.5” (D).
CBP rationale
The applicable subheading for the case will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for briefcases and similar containers, with outer surface of plastics, other.
Full text
N041518 November 13, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.2035 Alan Jones Zacman Industries, LLC 221 Sandstone Road Columbia, SC 29212 RE: The tariff classification of a portfolio case from China Dear Mr. Jones: In your letter dated October 9, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. A style number was not provided for the submitted sample. The item is a carrying case similar to a portfolio or briefcase. It is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It is designed to provide the useful functions of storage, protection, organization and portability to various articles. The case opens like a book. The left side has open pockets for a calculator, a pen, business cards, or documents. The right hand-side has three separate elastic bands and an open mesh pocket to hold various accessories. The back exterior has an open pocket. The case has a zipper closure along three sides and measures approximately 8” (W) x 10.5” (L) x 1.5” (D). The applicable subheading for the case will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for briefcases and similar containers, with outer surface of plastics, other. The rate of duty will be 20 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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