The tariff classification of a portfolio case from China
Issued September 16, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.12.8030
Headings: 4202
Product description
Style 74155 is a zippered portfolio case constructed with an outer surface of man-made textile material. The interior is permanently mounted with a 1" three ring metal binder mechanism. The left interior has a permanently affixed accordion file organizer. The portfolio includes a calculator, a date planner, a removable three-ring pencil pouch, five vinyl folders each with one pocket and tab, and several two-pocket folders. The portfolio is designed for organizing, storing, protecting and transporting papers, documents, and other items that would commonly be carried in a briefcase. The front exterior of the portfolio has a contrasting colored pocket across the width. It measures approximately 11" (W) x 13" (H) x 2.5" (D).
CBP rationale
The applicable subheading for style 74155 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
N119562 September 16, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of a portfolio case from China Dear Mr. Anuschat: In your letter dated August 11, 2010, you requested a tariff classification ruling on behalf of your client Fred Meyer, Inc/The Kroger Co. Style 74155 is a zippered portfolio case constructed with an outer surface of man-made textile material. The interior is permanently mounted with a 1" three ring metal binder mechanism. The left interior has a permanently affixed accordion file organizer. The portfolio includes a calculator, a date planner, a removable three-ring pencil pouch, five vinyl folders each with one pocket and tab, and several two-pocket folders. The portfolio is designed for organizing, storing, protecting and transporting papers, documents, and other items that would commonly be carried in a briefcase. The front exterior of the portfolio has a contrasting colored pocket across the width. It measures approximately 11" (W) x 13" (H) x 2.5" (D). The applicable subheading for style 74155 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 rate of duty 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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