CLA-2 RR:CR:TE 960989 GGD
Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8100 Mitchell Road
Eden Prairie, Minnesota 55344-2231
RE: Classification of a "Contractors Folio;" Articles of
Stationery; Letter Pads; Memorandum Pads; Portfolio; Not
Attache Case, Briefcase, School Satchel; Headings 4820,
4202; Avenues in Leather v. United States, Slip Op. 98-54,
Decided April 24, 1998
Dear Mr. Anderson:
This letter is in response to your request of August 25,
1997, on behalf of your client, Portables Plus, concerning the
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) of a portfolio and writing pad,
manufactured in China. A sample was submitted with your request.
FACTS:
The sample, identified by stock number 57022, and further
described as a "Contractors Folio," consists of a lined
memorandum pad or writing pad (which measures approximately 8-1/4
inches in width by 11 inches in height by 1/4 inch in thickness)
with a cardboard backing which slips into a slot in the right
interior side of a zippered jacket or case. The jacket, with pad
inserted, measures approximately 13-3/4 inches in height by 10-1/2 inches in width by 1-1/4 inch in depth (in the closed
position). The case is zippered on 3 sides and is composed of
100 percent woven nylon textile fabric.
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The interior left side of the case features 2 full-width
pockets (one with gussets, allowing for some expansion) for
papers, 1 zippered, full-width pocket, 1 small open pocket, 3
slots for business or credit cards, and 5 pen holders. The
article's exterior front has 1 flat, full-width slot.
ISSUE:
Whether the article is classified under heading 4202, HTSUS,
which covers, in part, attache cases, briefcases, school
satchels, and similar containers; or under heading 4820, HTSUSA,
which among other items, covers letter pads, memorandum pads, and
other articles of stationery, including jackets.
LAW AND ANALYSIS:
Classification under the HTSUS 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, HTSUS, covers articles
of paper or of paperboard. Note 1(h) to chapter 48, HTSUS,
states that "[t]his chapter does not cover: Articles of heading
4202 (for example, travel goods)." Among the items covered by
heading 4820, HTSUS, 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.
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Among other goods, heading 4202, HTSUS, 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 several Headquarters Ruling Letters (HQ), Customs has
considered the classification of goods featuring certain
characteristics common to the enumerated exemplars of headings
4202 and 4820, HTSUS. In HQ 959791 and HQ 959792, dated February
11, 1997, and issued to modify HQ 955655 and HQ 955656 (dated
July 14, 1995), respectively, this office found that competition
between headings 4202 and 4820 was resolved by note 1(g) to
chapter 48 (now note 1(h) to chapter 48), which excludes articles
of heading 4202 from Chapter 48. We noted the requirement of GRI
1, that "classification shall be determined according to the
terms of the headings and any relative section or chapter notes,"
and that other GRI may be used "provided such headings or notes
do not otherwise require."
Since the exclusionary note to chapter 48, HTSUS, did
require that other GRI not be used to determine classification,
the fact that certain of the articles subject to HQ 955655 and HQ
955656 were prima facie classifiable in heading 4202, should have
precluded classification of those goods under heading 4820,
HTSUS. Analysis pursuant to any GRI other than GRI 1 was
therefore inappropriate. On that basis, HQ 955655 and HQ 955656
were modified by HQ 959791 and HQ 959792, respectively. The
above analysis was reiterated and fully supported in a decision
by the Court of International Trade in Avenues in Leather v.
United States, Slip Op. 98-54, decided April 24, 1998
(hereinafter Avenues).
There may remain a small number of Customs rulings in which
articles were found to be prima facie classifiable under both
headings 4202 and 4820, HTSUS, and in which the exclusionary note
to chapter 48 should have been applied to preclude classification
of goods within chapter 48. Rulings that have been issued by
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Customs under the provisions of 19 CFR Parts 174 or 177, that are
inconsistent with the principles of the Avenues decision are
revoked/modified by operation of law.
With regard to whether the "Contractors Folio" is prima
facie classifiable under heading 4202, HTSUS, it must be
determined whether the article merely has the character of a 4202
container, or whether its primary purpose is to organize, store,
protect, and carry various items. The article is designed to
organize and conceivably protect small and/or flat items in
addition to the writing pad. The case's depth of only 1-1/4
inch, however, and its lack of handles or straps, indicate that
the article 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 case has the character of a container, with 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. We find that the jacket's added
features serve to enhance the primary purpose of the "Contractors
Folio," which is to provide a convenient and organized method by
which to take notes in a variety of locations and circumstances.
In HQ 956940, issued November 25, 1994, this office
classified in subheading 4820.10.2020, HTSUSA, two styles of
portfolios whose dimensions (13-1/2 inches by 10 inches by 1
inch), features (zippered closure, pockets, slots, and pen
holder), and contents (an 8-1/2 inch by 11 inch writing pad) were
substantially similar to those of the "Contractors Folio."
Although those cases also possessed some features that might be
found in an attache case, it was noted that the pockets of the
exterior and interior were essentially flat and suitable only for
loose papers, business cards, and other small, flat items. We
concluded that those cases functioned primarily as organizational
aids for note taking and that they retained the character of
jackets and covers that are not covered by heading 4202. Since
heading 4820 covers letter pads, memorandum pads, and other
articles of stationery with jackets or covers, the writing pad
and its case, as a whole, constitute an article of stationery.
The "Contractors Folio" is classified in subheading 4820.10.2020,
HTSUSA.
HOLDING:
The zippered portfolio with pad, identified by stock no.
57022 and described as a "Contractors Folio," is classified in
subheading 4820.10.2020, HTSUSA, the provision for "Registers...
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diaries and similar articles: Diaries...and similar articles,
Memorandum pads, letter pads and similar articles." The general
column one duty rate is 2.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division