The tariff classification of a portfolio case from China

PD C86758 May 7, 1998 CLA-2-42:G32 C86758 CATEGORY: Classification TARIFF NO.: 4202.11.0030 Mr. Lou Piropato Daniel F. Young, Inc. 17 Battery Place New York, NY 10004-1101 RE: The tariff classification of a portfolio case from China Dear Mr. Piropato: In your letter dated April 14, 1998, you requested a tariff classification ruling on behalf of your client, United States Luggage, Smithtown, New York. You have requested our review of Style No. N718-4, three ring binder organizer portfolio. This item is a leather portfolio with two padded retractable handles which slips into outside, easy-access pockets. Also, included is an adjustable removable shoulder strap with a non-slip shoulder pad and a leather identification tag. The interior features leather trimmed two tier file organizer, pen/pencil holders, card pockets, 1.5 inch heavy-duty 3-ring binder and a zippered compartment. Another feature is the reversible writing pad for both left and right-handed use. The portfolio measures approximately 10.5 inches x 14.5 inches x 2 inches. The case is enclosed by means of a zipper. As requested, your sample will be returned to the above address. The applicable subheading for the leather portfolio will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with an outer surface of leather, of composition leather, or of patent leather. The rate of duty will be 8 percent ad valorem. 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia, PA