The tariff classification of a binder and portfolios from China

N224835 August 3, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030; 4820.30.0020 Paul Anuschat Geo S. Bush & Company, Inc. P.O. Box 8829 Portland, OR 97208 RE: The tariff classification of a binder and portfolios from China Dear Mr. Anuschat: In your letter dated June 28, 2012, you requested a tariff classification ruling. Your samples are being returned to you. Style D-145 is an expandable portfolio that contains a permanently mounted three-ring binder at the spine. The overall size of the portfolio is approximately 12” (W) x 13” (H) x 3.5” (D). It is constructed of rigid paperboard covered on the outer surface with 100% man-made textile material. The constituent outer surface material is the textile material. The interior has a permanently affixed five-pocket expandable folder with tabs, a zippered mesh pocket, and an open mesh pocket. It secures with a zipper closure along three sides. The portfolio has both a carrying handle and an adjustable shoulder strap. The rear exterior has an open pocket across the full width of the portfolio. In its entirety, the portfolio is a container of a kind similar to a briefcase or an attaché case. Style S-815 is an expandable portfolio that contains a permanently mounted three-ring binder at the spine. The overall size of the portfolio is approximately 12” (W) x 13” (H) x 2.5” (D). It is constructed of rigid paperboard covered on the outer surface with man-made textile material. The constituent outer surface material is the textile material. The interior has a permanently affixed five-pocket expandable folder with tabs, a mesh zippered pocket and a permanently attached pocket for a cell phone or similar article. The front exterior has a flap which secures with a hook-and-loop fastener and the rear exterior has an open mesh pocket across the full width of the portfolio. In its entirety, the portfolio is a container of a kind similar to a briefcase or an attaché case. Style D=900 is a three ring binder with a removable expanding file that fastens to the exterior of the binder with hook-and-loop fasteners. The binder and expanding file are considered to be a set for tariff purposes with the binder imparting the essential character, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The three ring binder measures approximately 11¼” (W) x 3” (D) x 13” (H) and the removable expanding file measures approximately 12¾” (W) x 10¼” (H) with 5” gusseted sides, at its widest point. The binder is constructed of a paperboard core with a padded textile exterior. The company name and/or logo are on each component of the set. The left interior of the binder features a mesh pocket and its center spine incorporates a three ring mechanism. The exterior center spine has a handle, a logo tag on one side, and plastic strap rings on both sides which accommodate the clip-on shoulder strap. The removable expanding file is designed similar to an accordion pocket file with attached plastic separators. It features a hook-and-loop closure, a zippered outer pocket and the company logo on a design-printed pattern. The back exterior contains a hook-and-loop flap closure and an additional pocket to place small flat items. While the binder has some minor storage capacity to contain small articles that facilitate note taking, it does not have adequate additional storage capacity to contain the variety of articles associated with a briefcase or attaché case. The applicable subheading for styles D-145 and S-815 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 style D-900 will be 4820.30.0020, HTSUS, which provides for Binders (other than book covers), folders and file covers: Loose leaf binders. 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/. 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