The tariff classification of an expandable document organizer and scrapbook album from China

N107285 June 23, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 3926.90.4800, 4202.12.6000 Denise Young-Sang Office Depot 6600 North Military Trail Boca Raton, FL 33496 RE: The tariff classification of an expandable document organizer and scrapbook album from China Dear Ms. Young-Sang: In your letter dated May 20, 2010, you requested a tariff classification ruling. Your samples will be returned to you. A style number was not provided for the sample submitted. It is an expandable document organizer, similar to a briefcase, with a scrapbook album. Both items are constructed of a paperboard base covered on the outer surface with a textile material composed of 55% linen and 45% cotton. For classification purposes, the items are not considered to be a set. Although sold together, the items are not designed to meet a particular need or carry out a specific activity. Consequently, each item is classified separately under its appropriate heading. The document organizer has an open top, plastic carrying handles, and a flap with a metal latch closure. It is designed to provide storage, protection, portability and organization to documents, files and other related materials. It has eleven sleeve dividers and measures approximately 13.5” (W) x 13.5” (H) x 5” (D). The scrapbook album has nine plastic pages and a cut-out window in the cover for a photo. It measures approximately 13.5” (L) x 12.5” (H) x 0.5” (D). In your letter, you suggest classification of the expandable document organizer under subheading 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) binders, folders and file covers, of paper or paperboard. However, the document organizer shares the essential characteristics, as well as the specific and primary purpose of the exemplars of Heading 4202, HTSUS. The applicable subheading for the document organizer is 4202.12.6000, HTSUS which provides for trunks, suitcases, briefcases…and similar containers, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the scrapbook album will be 3926.90.4800, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: photo albums. The rate of duty will be 3.4 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