CBP Ruling N097055 — The tariff classification of a portfolio from China

Tariff classification

Headings: 4202

Product description

Your sample will be returned to you. The item was submitted without a style number. It is a zippered portfolio that contains a permanently mounted three-ring binder at the spine. The overall size of the portfolio is approximately 12" (W) x 14" (H) x 2.75” (D). It is constructed with an outer surface of man-made textile material. The interior has a six-pocket expandable folder with plastic tabs and a removable zippered pouch that holds items such as pens, pencils, a calculator, etc. The front exterior has an additional compartment with a hook-and-loop closure. The rear exterior has a zippered pocket that extends along the width of the bag. The top of the bag has a rubber padded carrying handle. Viewed in its entirety, the zippered portfolio is a container of a kind similar to a briefcase or an attaché case.

CBP rationale

The applicable subheading for the portfolio will be 4202.12.8030, Harmonized Tariff Schedule of the United States (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

N097055 April 5, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Debra J. Conner JAS Forwarding (USA), Inc. 12015 East 46th Avenue, Suite 410 Denver, CO 80239 RE: The tariff classification of a portfolio from China Dear Ms. Conner: In your letter dated March 3, 2010, you requested a tariff classification ruling. Your sample will be returned to you. The item was submitted without a style number. It is a zippered portfolio that contains a permanently mounted three-ring binder at the spine. The overall size of the portfolio is approximately 12" (W) x 14" (H) x 2.75” (D). It is constructed with an outer surface of man-made textile material. The interior has a six-pocket expandable folder with plastic tabs and a removable zippered pouch that holds items such as pens, pencils, a calculator, etc. The front exterior has an additional compartment with a hook-and-loop closure. The rear exterior has a zippered pocket that extends along the width of the bag. The top of the bag has a rubber padded carrying handle. Viewed in its entirety, the zippered portfolio is a container of a kind similar to a briefcase or an attaché case. The applicable subheading for the portfolio will be 4202.12.8030, Harmonized Tariff Schedule of the United States (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

View original on CBP CROSS →