United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 0874907 - NY 0877533 > NY 0876151

Previous Ruling Next Ruling

NY 876151

July 14, 1992

CLA-2-42:S:N:N3H:341 876151


TARIFF NO.: 4202.11.0030; 4820.10.4000

Mr. Bruce J. Bender
Costco Wholesale
10809 120th Avenue, N.E.
Kirkland, WA 98033

RE: The tariff classification of various portfolios, agendas and binders from China.

Dear Mr. Bender:

In your letter dated June 25, 1992, you requested a tariff classification ruling on various portfolios, agendas and binders.

You have submitted five samples with your request. They are items 19877, 19871, 77317, 77115 and 19841.

Items 19877 and 19871 are leather portfolios containing removable pads. The interiors are designed with pockets to contain business papers, pen and pencil holders, business cards and other business related items. Item 19877 features exterior full-width open pockets with retractable carry handles. It is secured by means of a textile zipper closure. Item 19871 features a full width exterior zippered pocket and it is secured by means of a flap with a metal snap closure. The cases measure approximately 16" x 11".

Items 77317 and 77115 are a leather pocket agenda and a desk agenda. The interiors contain seventeen month planning folios and A-Z indexes. The pocket agenda measures approximately 7" x 4" and the desk agenda measures approximately 9" x 6".

The applicable subheading for Items 19877 and 19871, the portfolios of leather, will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, school satchels, occupational luggage cases and similar containers, with outer surface of leather, of composition leather, or of patent leather. The duty rate will be 8 percent ad valorem.

The applicable subheading for Items 77317 and 77115, the pocket and desk agendas, will be 4820.10.4000, HTS, which provides for Other (non-enumerated) articles similar to bound diaries. Free of Duty.

Your in inquiry does not provide enough information for us to give a classification ruling on Item 19841, the business card case. Your request should include a cost breakdown of the plastic verses the leather.

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: