CLA-2-39:S:N:N3G:221 868086
Mr. Kent Paulsen
Cal Pacifico of California
1405 30th Street, Suite D
San Diego, California 92154
RE: The tariff classification of presentation cases from Mexico.
Dear Mr. Paulsen:
In your letter dated October 18, 1991, on behalf of 20th
Century Plastics, you requested a tariff classification ruling.
The presentation cases are zippered ring binders with
plastic filler pages. The cases have handles and a pocket on
each of the two inner sleeves. Two types of cases will be
imported. One type has an outer surface of plastic supported by
paperboard. The second type has an outer surface of cowhide
leather.
The applicable subheading for the presentation cases with an
outer surface of plastic will be 3926.10.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
articles of plastics...office or school supplies. The rate of
duty will be 5.3 percent ad valorem.
The applicable subheading for the presentation cases with an
outer surface of cowhide leather will be 4205.00.8000, HTS, which
provides for other articles of leather or of composition leather,
other. Articles classified in this subheading are free of duty.
It is noted that the sample submitted with your ruling
request is not marked with the country of origin. Section 134.11
of the Customs Regulations states, "Unless excepted by
law...every article of foreign origin (or its container) imported
into the U.S. shall be marked in a conspicuous place as
legibly, indelibly, and permanently as the nature of the article
(or container) will permit, in such manner as to indicate to an
ultimate purchaser in the U.S. the English name of the country of
origin of the article, at the time of importation into the
Customs territory of the U.S." The presentation cases should be
marked "Made in Mexico" or "Assembled in Mexico."
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport