The tariff classification of document cases from China

N361890 June 16, 2026 CLA-2-42:OT:RR:NC:CPMM:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.9090 Kathy Sheehan Office Depot / ODP Business Sourcing LLC Veyer Logistics LLC 6600 N Military Trail Boca Raton, FL 33496 RE: The tariff classification of document cases from China Dear Ms. Sheehan: In your letter dated May 29, 2026, you requested a tariff classification ruling. You have submitted samples of four document cases for our review. The articles at issue are document cases. Style numbers were not available. In correspondence with our office, you indicated that the articles are primarily intended to be used by consumers to carry documents from one location to another. In addition to portability, they will also provide storage, organization, and protection to the intended contents. The first style is constructed with an outer surface of either plastic sheeting or genuine leather. It measures 12.6 in x 10.83 in x 0.79 in. It features four internal compartments and a magnetic flap closure. The second style is constructed with an outer surface of either plastic sheeting or genuine leather. It measures 10.24 in x 12.99 in x 0.87 in. It features four removable dividers and a small flap closure. The applicable subheading for the genuine leather cases will be 4202.91.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, other containers and cases, with outer surface of leather or of composition leather, other, other. The general rate of duty will be 4.5 percent ad valorem. The applicable subheading the plastic sheeting cases will be 4202.92.9700, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other. The general rate of duty will be 17.6 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division