The tariff classification of a portfolio from China
Issued September 15, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.30.0040
Headings: 4820
Product description
The ruling was requested on a portfolio. The portfolio is constructed of a rigid, paperboard core covered with a vinyl exterior. The interior left side of the portfolio features two vertical openings for holding loose papers, an elastic pen loop, a see-thru pocket and several horizontal pockets for holding personal cards. The submitted sample has a zippered pouch which you indicate in your letter will not be a feature on the imported product. The interior right side of the portfolio has been scored at the top with a horizontal opening for the placement of a note pad.
CBP rationale
The applicable subheading for the portfolio will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binders (of paper or paperboard) (other than book covers), folders and file covers, other than looseleaf binders.
Full text
N181428 September 15, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Ms. Kate Grible Wei MWV 501 South 5th Street Richmond, VA 23219-0501 RE: The tariff classification of a portfolio from China Dear Ms. Grible: In your letter dated August 19, 2011 you requested a tariff classification ruling. The ruling was requested on a portfolio. The portfolio is constructed of a rigid, paperboard core covered with a vinyl exterior. The interior left side of the portfolio features two vertical openings for holding loose papers, an elastic pen loop, a see-thru pocket and several horizontal pockets for holding personal cards. The submitted sample has a zippered pouch which you indicate in your letter will not be a feature on the imported product. The interior right side of the portfolio has been scored at the top with a horizontal opening for the placement of a note pad. You stated in your letter that the interior right side of the portfolio will also contain a vertical opening, which is not shown on the submitted sample, to accommodate a notebook. You also stated that the portfolio will not contain any paper products, such as memo pads or notebooks at the time of importation. The exterior front cover has the company name and logo printed on a metal plate in the lower right hand corner. The portfolio is designed to accommodate stationery items and organize loose documents. The applicable subheading for the portfolio will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binders (of paper or paperboard) (other than book covers), folders and file covers, other than looseleaf binders. The rate of duty will be Free. 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/. When imported with a lined notebook or notepad, the merchandise in question, a portfolio, may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/ 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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