CLA-2 RR:CR:TE 962344 GGD
Mr. John W. Whitaker
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108
RE: Classification of Portfolio without Pad; Other Made Up
Textile Articles; Not Attache Case, Briefcase, School
Satchel; Headings 6307, 4202, and 4820
Dear Mr. Whitaker:
This letter is in response to your request of October 13,
1998, on behalf of your client, GFSI, Inc., 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 article at issue is described as a "Synthetic Portfolio"
and is identified by style number S956. It 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 brown and
black in color and has an outer surface composed of a woven nylon
fabric with polyvinyl chloride (PVC) plastic trim. The interior
surfaces are also constructed of woven nylon 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
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inches in 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 two pen holders. 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, perhaps
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with 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, standing alone, the
case is not an article of stationery classifiable under heading
4820. 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 article described as a "Synthetic Portfolio" and
identified by style number S956, 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