The tariff classification of expandable document organizers from China

N064871 July 10, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2010 Paula Messer Office Depot 6600 North Military Trail, N516E Boca Raton, FL 33496 RE: The tariff classification of expandable document organizers from China Dear Ms. Messer: In your letter dated June 11, 2009, you requested a tariff classification ruling. Your samples will be returned to you. The style you refer to as “Mini” is an expandable accordion-style document organizer constructed with an outer surface of polyurethane plastic sheeting. The item is a form of a briefcase. It is designed to provide storage, protection, portability and organization to documents and other accessories. The organizer has a flap with a twist lock closure. The interior has twenty-one pockets. At the top, it has a plastic carrying handle and a flap with a twist lock closure. It measures approximately 10” (W) x 7.25” (H) x 4” (D). The style you refer to as “Letter” is an expandable accordion-style document organizer constructed with an outer surface of polyurethane plastic sheeting. It is designed to provide storage, protection, portability and organization to documents and other accessories. The interior has twenty-one pockets. The organizer has an open top with a flap that secures with a metal clasp. It has double carrying handles and measures approximately 13” (W) x 10” (H) x 4” (D). The style you refer to as “Legal” is an expandable accordion-style document organizer constructed with an outer surface of polyurethane plastic sheeting. The item is a form of a briefcase. It is designed to provide storage, protection, portability and organization to documents and other accessories. The interior has twenty-one pockets. At the top, it has a plastic carrying handle and a flap with a twist lock closure. It measures approximately 15.5” (W) x 10.5” (H) x 5” (D). In your ruling request you suggested classification of the three submitted samples under 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases. However, the samples are considered to be forms of briefcases. They are more specifically provided for elsewhere in Heading 4202. The applicable subheading for styles referred to as “Mini,” “Letter,” and “Legal,” will be 4202.12.2010, HTSUS, which provides, in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides. The rate of duty will be 20 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/. 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