The tariff classification of a vinyl portfolio from China.

NY 854053 July 31,1990 CLA-2-42:S:N:N3G:341 854053 CATEGORY: Classification TARIFF NO.: 4202.12.2030 Mr. Thomas E. Bernstein Leeds Leather Products 4431 William Penn Highway Murrysville, PA 15668 RE: The tariff classification of a vinyl portfolio from China. Dear Mr. Bernstein: In your letter dated June 25, 1990, you requested a tariff classification ruling. The submitted sample, style #0900-05, is a portfolio measuring approximately 14" x 12". The interior is fitted to contain a writing pad on one side and has a portfolio folio on the opposite. There is a full width zippered pocket on the front of the portfolio. The item is constructed of a vinyl material. The applicable subheading for style #0900-05, the portfolio of vinyl, will be 4202.12.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, school satchels, occupational luggage cases and similar containers, with outer surface of plastic. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport