U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
4820.10.2020
$36.6M monthly imports
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Federal Register
2 docs
Related notices & rules
Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
32 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly
The tariff classification of a briefcase, and a nylon folder containing a paper note pad, from China.
NY 894183 February 2, 1994 CLA-2-48:S:N8:234 894183 CATEGORY: Classification TARIFF NO.: 4820.10.2020; 4202.12.8030 Ms. Florence Pianko Advance Watch Co., Ltd. 26400 W. 8 Mile Road Southfield, MI 48034 RE: The tariff classification of a briefcase, and a nylon folder containing a paper note pad, from China. Dear Ms. Pianko: In your letter dated January 12, 1994, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference. Item #1 is a 10 1/2" x 14 1/2" nylon textile folder with leather trim and a zipper closure. Mounted inside the folder is a spring/clip binder which holds an 8" x 11" pad of blank writing paper. The interior also features a pen loop and some pockets to hold cards, loose papers and the like. The applicable subheading for the nylon folder with paper note pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 4%. Item #2 is a briefcase composed of nylon textile woven fabric with leather trim. The item is unlined and measures approximately 16" x 12". The case is secured by means of a metal magnetic snap closure. The front of the flap features the "Pierre Cardin" logo. The applicable subheading for the nylon briefcase will be 4202.12.8030, HTS, which provides for other, attache cases, briefcases, school satchels, occupational luggage cases and similar containers, other, of man-made fibers. The rate of duty will be 20%. Items classifiable under 4202.12.8030 fall within textile category designation 670. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.