The tariff classification of expandable document organizers and coupon holders from China

N069095 August 19, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030, 4202.32.9550 Lisa Gingerich Coppersmith Inc. 760 Bonnie Lane Elk Grove Village, IL 60007 RE: The tariff classification of expandable document organizers and coupon holders from China Dear Ms. Gingerich: In your letter dated June 24, 2009, you requested a tariff classification ruling. Your samples will be returned to you. Style 98735 and 95835 are expandable document organizers constructed with an outer surface of man-made textile material. Both styles are a form of a portfolio. Each is made up to provide storage, protection, portability and organization to documents and other such items as catalog pages, etc., as well as accessories. Each organizer features an open pocket with a retractable paper notepad and thirteen semi-translucent plastic expandable sleeve dividers with tab holders to identify document contents. Style 95835 has a zipper closure along three sides. Style 98735 has a flap with a magnetic closure. Both measure approximately 11.5” (W) x 14” (L) x 1.5” (D). Styles 98630 and 98631 are accordion style coupon holders designed to organize and store coupons. They are constructed with an outer surface of man-made textile material. Both are made up to provide storage, protection, portability and organization to coupons or other small documents. Each holder features an open pocket with a retractable paper notepad and thirteen semi-translucent plastic expandable sleeve dividers with tab holders to identify the contents. Style 98630 has a flap with a metal twist lock closure. Style 98631 has a zipper closure along three sides. Both measure approximately 5.5” (W) x 8” (L) x 1.5” (D). In your letter, you suggest all four samples should be classified under 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for registers, account books, notebooks . . . and similar articles: diaries, notebooks and address books, bound memorandum pads, letter pads and similar articles: memorandum pads, letter pads and similar articles. Each expandable document organizer is clearly designed to organize, store, protect and carry documents. The translucent plastic expandable sleeve dividers aid in the organization, storage and protection of documents. The expandable document organizers share the essential characteristics, as well as the specific and primary purpose of the exemplars of heading 4202, HTSUS. The organizers are, therefore, classified under an ejusdem generis analysis, as a "similar container," in heading 4202, HTSUS. The applicable subheading for styles 98735 and 95835 will be 4202.12.8030, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6% ad valorem. The applicable subheading for styles 98630 and 98631 will be 4202.32.9550, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6 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