The tariff classification of an expanding file organizer from Mexico

N300162 September 11, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.19.0000 Ms. Janet Takushi Livingston International Inc. 222 N. Sepulveda Blvd., Suite 1200 El Segundo, CA 90245 RE: The tariff classification of an expanding file organizer from Mexico Dear Ms. Takushi: In your letter dated August 15, 2018, you requested a tariff classification ruling on behalf of your client, LSC Communications, LLC. You have submitted a sample which will be returned to you under separate cover. The submitted sample is a 19 Pocket Portable File which is constructed with an outer surface of rigid paperboard. It is a document organizer akin to a briefcase. The article provides storage, protection, portability, and organization to files, documents, and related accessories during travel. It is designed with a fold-over lid that has a plastic carry handle and twist lock closure. The top unlocks and opens up to display eighteen permanently mounted, accordion style pocket files with an expanding side gusset. The inner pockets are constructed of paper, have indented thumb tabs, and are labeled A through XYZ with identifiable sections on each pocket. The rectangular portable file measures approximately 15” (w) x 10” (h) x 5” (d). The applicable subheading for the expanding file organizer will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, other. 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 https://hts.usitc.gov/current. 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division