The tariff classification of an accordion-style document carrying case from China
Issued March 28, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.12.2010
Headings: 4202
Product description
Your sample will be returned to you. Style 70804 is a document carrying case similar to an attaché case or briefcase. It is constructed of a paperboard base coated on the outer surface with a sheeting of plastic. The outer surface is the plastic. It is designed to provide storage, protection, portability and organization to documents and other items such as, catalog pages, folders, etc. The interior has 19 expandable pockets and printed tabs with subject headings and letters of the alphabet. The case has a molded plastic carrying handle at the top and a plastic twist-lock closure on the front exterior. It measures approximately 15” (W) x 10” (H) x 4.5” (D).
CBP rationale
The applicable subheading for the document carrying case will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides.
Full text
N152978 March 28, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2010 Donna L. Jensen Smead Manufacturing Company 600 Smead Boulevard Hasting, MN 55033 RE: The tariff classification of an accordion-style document carrying case from China Dear Ms. Jensen: In your letter dated March 2, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style 70804 is a document carrying case similar to an attaché case or briefcase. It is constructed of a paperboard base coated on the outer surface with a sheeting of plastic. The outer surface is the plastic. It is designed to provide storage, protection, portability and organization to documents and other items such as, catalog pages, folders, etc. The interior has 19 expandable pockets and printed tabs with subject headings and letters of the alphabet. The case has a molded plastic carrying handle at the top and a plastic twist-lock closure on the front exterior. It measures approximately 15” (W) x 10” (H) x 4.5” (D). The applicable subheading for the document carrying case will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides. 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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