The tariff classification of a leather expandable document organizer from China

N007787 April 3, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.11.0030 Carl Luther Staples, The Office Superstore, LLC 500 Staples Drive, 3rd Floor East Framingham, MA 01702 RE: The tariff classification of a leather expandable document organizer from China Dear Mr. Luther: In your letter dated February 27, 2007, you requested a tariff classification ruling. The sample will be returned as requested. The sample submitted is identified as an “Expanding File,” model number 14939 (black). The item is designed to provide storage, protection, portability, and organization to documents. You state that the item is constructed of 100% bonded leather. It is an accordion-style file with seven expanding paper pockets to hold documents. The file has a fold-over flap with a plastic hook that secures with an elastic band. Under the flap there is a clear plastic pocket to hold a business card and a loop to hold a pen. The file measures approximately 13” (W) X 10.5” (H) X 2” (D). You state in you letter that this item will also be imported as model 14940 which will be exactly the same as the submitted sample except that it will be brown in color. The applicable subheading for the document organizer will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers, with outer surface of leather, of composition leather, or of patent leather. The rate of duty will be 8 percent ad valorem. 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/. Your inquiry does not provide enough information for us to give a classification ruling on model 14941 or model 14942. Your request for a classification ruling should include samples of these items. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division