CLA-2-42:RR:NC:341:F88024
Ms. Paula M. Connelly
Middleton and Shrull
44 Mall Rd., Suite #208
Burlington, MA 01803
RE: The tariff classification of organizers/business cases from Hong Kong.
Dear Ms. Connelly:
In your letters dated May 3rd, and 25th, 2000, on behalf of the GEM Group, you requested a classification ruling.
The samples submitted are identified as styles 2467 and 2476R. Each item is a zippered carrying case manufactured of man-made textile materials and is presented containing a lined memorandum pad inserted into a fitted pad holder. The pad is replaceable. You have indicated that the pad and carrying case will be imported together. It is assumed that each item will be presented packed ready for sale without additional repackaging. The zipper closure is designed to secure loose papers, pads, books and sundry business accessories within the case. Each zippered case is fitted with a metal 1" three ring binder and has an overall measurement of 14" x 11" x 2" when closed. The interiors are fitted with multiple pockets and folders designed to contain papers and accessories commonly found in a business briefcase or portfolio. Styles 2467 and 2476R are carried under the arm as a portfolio while style 2476R has a carrying handle and a removable shoulder strap.
Each carrying case is designed for and capable of doing far more than simply taking notes. These cases are well suited for organizing, storing, protecting and carrying papers, documents and many other items that would fit into a briefcase. Each item is an article of a kind similar to the containers and cases of Heading 4202, Harmonized Tariff Schedules of the United States (HTSUS).
The applicable subheading for styles 2467 and 2476R will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, school satchels…of man-made fibers. The duty rate will be 18.6% ad valorem.
Items classifiable under HTS subheading 4202.12.8030 fall within textile category designation 670. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Your samples are being returned as requested.
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 Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division