CLA-2 RR:CR:TE 962230 GGD
Mr. Anthony Fondacaro
T.H. Weiss, Inc.
2 Johnson Road
Lawrence, New York 11559
RE: Classification of Portfolio without Pad; Other Made Up
Textile Articles; Not Attache Case, Briefcase, School
Satchel; Headings 6307, 4202, and 4820
Dear Mr. Fondacaro:
This letter is in response to your request of August 25,
1998, on behalf of your client, J.E.B.B. Accessories, Limited,
concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of a portfolio
imported without writing pad. The merchandise will be
manufactured in China. A sample was submitted with your request.
FACTS:
The sample portfolio submitted, identified by style number
2576, consists of a jacket or case which is zippered on 3 sides
and which measures approximately 13-3/4 inches in height by 10-1/2 inches in width by 1 inch in depth (in the closed position).
It is maroon in color and has an outer surface composed of
textile materials of man-made fibers with polyvinyl chloride
(PVC) plastic trim. The interior surfaces are also constructed
of man-made textile fabric and PVC trim. There is plastic foam
and cardboard between the outer and inner surfaces of the
article. The right interior side of the case features a sleeve
(apparently to accommodate the insertion of a memorandum or
writing pad). The interior left side of the case features 3
full-width pockets for papers. One pocket has gussets (allowing
for some expansion) and measures approximately 8-1/2 inches in
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height. Another full-width pocket is flat, is in front of the
gusseted pocket, and measures approximately 4-1/4 inches in
height. The third full-width pocket has a zippered closure.
There are two small, flat pockets (one of which has a transparent
plastic window for an identification card), six slots for
business or credit cards, and a pen holder. There also is a
flat, full-width pocket on the article's exterior front. The
sample article was submitted without a writing pad and it is
assumed that the portfolio will be imported without contents.
ISSUE:
Whether the article is classified under heading 4820,
HTSUSA, which covers, among other goods, articles of stationery
including cover boards and book jackets; under heading 4202,
HTSUSA, which covers, in part, attache cases, briefcases, school
satchels, and similar containers; or under heading 6307, HTSUSA,
which covers other made up (textile) articles.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods shall be determined according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Among other merchandise, chapter 48, HTSUSA, covers articles
of paper or of paperboard. Among the items covered by heading
4820, are notebooks, letter pads, memorandum pads, diaries and
similar articles, binders (looseleaf or other), folders...and
other articles of stationery...including cover boards and book
jackets.... The EN to heading 4820 indicate that the heading
covers various articles of stationery including (in addition to
the examples noted above) notebooks of all kinds, file covers,
files (other than box files), and portfolios. The EN also
suggest that the goods of the heading may be bound with materials
other than paper (e.g., leather, plastics or textile material)
and have reinforcements or fittings of metal, plastics, etc.
Although the portfolio's primary purpose is apparently related to
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the organization and use of stationary, imported without
contents, the case is not classifiable as an article of
stationery under heading 4820.
Among other goods, heading 4202, HTSUSA, provides for
attache cases, briefcases, and similar containers. The exemplars
named in heading 4202 have in common the purpose of organizing,
storing, protecting, and carrying various items. EN (c) to
heading 4202 indicates that the heading does not cover articles
which, although they may have the character of containers, are
not similar to those enumerated in the heading, for example, book
covers and reading jackets, file-covers, document-jackets...and
which are wholly or mainly covered with leather, sheeting of
plastics, etc. Such articles fall in heading 4205 if made of (or
covered with) leather or composition leather, and in other
chapters if made of (or covered with) other materials.
In Headquarters Ruling Letter (HQ) 957618, issued March 1,
1995, this office classified a stationery kit which consisted of
a zippered case, a memorandum pad, and numerous other articles,
e.g., a scissors, pen, pencil, ruler, tape dispenser, pencil
sharpener, stapler, staples, staple remover, highlight marker,
paper clips, and an eraser. We noted that in prior decisions
involving similar cases imported only with paper pads, the goods
had been classified under heading 4820, with the cases
characterized as jackets or covers which merely emphasized the
purpose of the complete article to provide a means to take notes.
In light of the 13 additional components with which it was
imported, we found that the case was a specially shaped or fitted
container which imparted the kit's essential character. The
complete article was classified in subheading 4202.91.0090,
HTSUSA. We also noted that containers for stationery kits that
were outside the scope of heading 4202 had been classified
according to their constituent materials.
With regard to whether the subject portfolio is prima facie
classifiable under heading 4202, HTSUSA, it must be determined
whether the article merely has the character of 4202 containers,
or whether its primary purpose is to organize, store, protect,
and carry various items. The article is designed to organize and
perhaps protect, small and/or flat items. The article's depth of
only one inch, however, and its lack of handles or straps,
indicate that it is not designed to easily store, protect, and
carry additional items such as a newspaper, a book, and/or other
objects normally carried in an attache case or briefcase.
Although the portfolio has the character of a container, with
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perhaps more features than a simple jacket or cover, it does not
have the requisite physical attributes Customs has found common
to the containers of heading 4202. The case is therefore not
prima facie classifiable under heading 4202.
Although the portfolio's primary purpose apparently relates
to the organization and use of stationary, by itself, the case is
not an article of stationery. As previously noted, articles with
the character of containers that are not similar to those
enumerated in heading 4202 fall in heading 4205 if made of (or
covered with) leather or composition leather, and in other
chapters if made of (or covered with) other materials. Since the
portfolio is essentially made of textile materials, it falls in
heading 6307, and is classified in subheading 6307.90.9989,
HTSUSA. See also HQ 959328, issued April 3, 1997.
HOLDING:
The portfolio identified by style number 2576 is classified
in subheading 6307.90.9989, HTSUSA, the provision for "Other made
up articles, including dress patterns: Other: Other: Other,
Other: Other." The general column one duty rate is 7 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division