The tariff classification of zippered, imitation-leather folders ("portfolios") containing paper writing pads, from China.

NY M80658 March 14, 2006 CLA-2-48:RR:NC:SP:234 M80658 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Ms. Lisa Morales Bullet Line Inc. 15959 NW 15th Avenue Miami, FL 33169 RE: The tariff classification of zippered, imitation-leather folders (“portfolios”) containing paper writing pads, from China. Dear Ms. Morales: In your letter dated February 14, 2006, you requested a tariff classification ruling. Three samples were submitted for our examination. Item # SM-3612 (“mini zippered portfolio”) is a zippered bifold pad holder, made of imitation leather (black PVC plastic sheeting), containing a 5” x 8” ruled paper memo pad that has been slipped into a slot in the right interior wall. The left interior of the folder features a half-sleeve note holder incorporating slots for cards. A loop-type pen holder is attached to the interior spine. In its closed position, the zippered, imitation-leather folder measures approximately 6” wide by 9¼” long by ¾” thick. Item # SM-3640 (“letter sized zippered portfolio”) is a zippered, imitation-leather bifold case containing an 8½” x 11” ruled paper letter pad that has been slipped into a slot in the right interior wall. The left interior side of the folder features a full length/width gusseted pocket, which is expandable to the extent of about 1½”. The interior-facing wall of the gusseted pocket is fitted to hold a small electronic calculator (included), and also incorporates a zippered security pocket as well as several slots for holding business cards and the like. A pen loop is attached to the interior spine. In its closed position, the bifold case measures approximately 10” wide by 13¼” long by 1” thick. Item # SM-3631 (“letter sized zippered portfolio”) is a zippered, imitation-leather bifold case containing an 8½” x 11” ruled paper letter pad that has been slipped into a slot in the right interior wall. The left interior side of the folder features a full length/width gusseted pocket, which is expandable to the extent of about 1½”. The interior-facing wall of this gusseted pocket incorporates two flapped pouches, one empty (for multi-use storage) and the other holding a removable CD case (a 6-leaf album-style disc holder in its own imitation-leather folder). A pen loop is attached at the interior spine. In its closed position, the zippered bifold case measures approximately 10” wide by 13¾” long by 1½” thick. The applicable subheading for items SM-3612, SM-3640 and SM-3631 will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. 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/. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division