The tariff classification of portfolios from China

N214758 May 23, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020 Mr. Wilfred Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, CA 90250 RE: The tariff classification of portfolios from China Dear Mr. Gonzalez: In your letter dated April 13, 2012, you requested a tariff classification ruling on behalf of your client, Sweda USA, Inc. The ruling was requested on a zippered portfolio with a notepad. You submitted a photo of the item for our examination. The zippered portfolio featured a large open pocket, a zippered pocket, business card slots, and a calculator holder. A sample of the item was requested for our examination. You submitted two samples of similar portfolios for our examination; one large portfolio with a notepad and one small portfolio with a notepad. You stated in your letter that the submitted samples are slightly different from the original item in that the large portfolio has an elastic band. This ruling will address the large and small portfolios submitted for our examination. The large portfolio zips around on three sides. The item is constructed of a rigid paperboard core with foam padding between textile front and back covers. It measures approximately 9½” (w) x 1¼” (d) x 13” (h). When the portfolio is opened, it contains an 8½” (w) x 11” (h) lined notepad which is slipped into an opening on the right hand side. The left hand side interior has tabs which hold down a criss-cross style elastic band that is designed to keep items in place. The exterior front cover has a stitched-on textile fabric pocket which measures approximately 7½” (w) x 10½” (h). The small portfolio has a tri-fold design with an envelope style flap closure. It is constructed of a rigid paperboard core with foam padding under an exterior vinyl cover. The exterior vinyl cover has a ¾” (w) grosgrain ribbon detail which surrounds the middle of the portfolio. When opened, the interior left hand side cover features a slip opening to hold documents, an I. D. cardholder with a see-thru window, and a small open pocket which can accommodate a calculator. The center section contains a pen loop and 6” (w) x 8” (h) lined notepad. The right hand flap folds over the two sections to secure the button snap closure. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The essential character of the portfolios is imparted by the notepad. The applicable subheading for both portfolios will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads and similar articles. The rate of duty will be Free. 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/. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division