N056218 N0 Ruling Active

The tariff classification of an expandable document organizer from China

Issued April 8, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.12.8030

Headings: 4202

Product description

Pictures were provided in lieu of a sample. Style ASM08-114 is an expandable document organizer constructed with an outer surface of man-made textile material. The item is a form of a briefcase. It is designed to provide storage, protection, portability and organization to documents, catalog pages, and other related accessories. The organizer has a flap with a plastic latch closure. The interior has twenty-one polypropylene (PP) sleeve dividers with tab holders to identify the contents. The organizer has a riveted plastic carrying handle at the top. In your letter

CBP rationale

The applicable subheading for style ASM08-114 will be 4202.12.8030, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers.

Full text

N056218 April 8, 2009 CLA-2-42:OT:RR:E:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Michael Perez Mead Westvaco 11013 West Broad Street Richmond, VA 23060 RE: The tariff classification of an expandable document organizer from China Dear Mr. Perez: In your letter dated March 30, 2009, you requested a tariff classification ruling. Pictures were provided in lieu of a sample. Style ASM08-114 is an expandable document organizer constructed with an outer surface of man-made textile material. The item is a form of a briefcase. It is designed to provide storage, protection, portability and organization to documents, catalog pages, and other related accessories. The organizer has a flap with a plastic latch closure. The interior has twenty-one polypropylene (PP) sleeve dividers with tab holders to identify the contents. The organizer has a riveted plastic carrying handle at the top. In your letter you suggested classification in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics. Chapter 39 legal note 2(m) excludes articles described in Heading 4202, HTSUS, from classification in any of the provisions of Chapter 39. The applicable subheading for style ASM08-114 will be 4202.12.8030, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6% 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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