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

N213264 May 10, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.32.2000, 4202.12.2035 Melanie Geier OfficeMax 263 Shuman Boulevard Naperville, IL 60563 RE: The tariff classification of coupon holders and expandable document organizers from China Dear Ms. Geier: In your letter dated April 5, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style RFQ1200023 is a coupon organizer. Similar to a wallet or coin purse, it is commonly carried in the pocket or handbag so that it is available when making purchases. It is shaped like a book, and constructed of paperboard which is coated on the outer surface with plastic sheeting. The organizer is designed to provide protection, portability, organization, and storage to coupons or other small documents. The interior has an accordion style filing system of paper. There are five pockets on the left side, a non-removable pad of paper on the right side, and a ball point pen at the spine. The items are considered a set for tariff purposes with the essential character imparted by the accordion filing system, General Rule of Interpretation (GRI) 3(b) noted. The organizer secures by means of an elastic cord which wraps around the length. It measures approximately 4.25" (W) x 6.5" (L) x 1.0” (D). Style 78678 is a coupon organizer. Similar to a wallet or coin purse, it is commonly carried in the pocket or handbag so that it is available when making purchases. It is constructed with an outer surface of polypropylene sheeting plastic. The organizer is designed to provide protection, portability, organization, and storage to coupons or other small documents. The interior has thirteen plastic pockets with blank tab inserts for identifying the contents. The rear exterior has an open pocket across the full width with a non-removable retractable paper pad inside. The pad and organizer are considered a set for tariff purposes with the essential character imparted by the accordion filing system, GRI 3(b) noted. The front exterior has a flap that secures with a metal twist-lock closure. It measures approximately 8” (L) x 4.5” (W) x 1.0” (D). Style OM96233 is a small expandable document organizer constructed with an outer surface of polypropylene sheeting plastic. The organizer is designed to provide storage, protection, portability and organization to documents, files, and other related accessories. The interior has thirteen plastic pockets with alphabetic paper inserts for identifying the contents. The front exterior has a flap with an elastic band that ties around a plastic button. It measures approximately 10” (L) x 5” (W) x 1” (D). Style 78777 is an expandable document organizer constructed with an outer surface of polypropylene sheeting plastic. It is a form of a briefcase. The organizer is designed to provide storage, protection, portability and organization to documents, files, and other related accessories. The interior has thirteen plastic pockets with blank tab inserts for identifying the contents. The rear exterior has an open pocket across the full width with a retractable paper pad inside. The pad and organizer are considered a set for tariff purposes with the essential character imparted by the accordion filing system, GRI 3(b) noted. The front exterior has a flap that secures with an adjustable magnetic closure. It measures approximately 14” (W) x 8.5” (H) x 1.5” (D). The applicable subheading for styles RFQ1200023 and 78678 will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem. The applicable subheading for styles 78777 and OM96233 will be 4202.12.2035, HTSUS, which provides for trunks, suitcases, vanity cases, briefcases, school satchels and similar containers, with outer surface of plastics, other, briefcases and similar containers. 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, Thomas J. Russo Director National Commodity Specialist Division