United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 891534

November 3, 1993

CLA-2-48:S:N8:234 891534


TARIFF NO.: 4820.30.0040

Mr. Chris MacIntosh
Impact International, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, Florida 33432

RE: The tariff classification of a printed paper board portfolio, from Taiwan.

Dear Mr. MacIntosh:

In your letter dated October 21, 1993, you requested a tariff classification ruling.

A sample was submitted, and will be retained for reference. It is a single-fold paperboard folder or portfolio, with two interior pockets designed to contain papers, in a loose condition. The printing on the article suggests that it is intended to be used as a portfolio or carrying case by a student. It is also hole-punched, to permit it to be inserted into a three ring looseleaf binder.

The applicable subheading for the folder or portfolio described will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than loose-leaf binders): Binders (other than book covers), folders and file covers, of paper or paperboard. The rate of duty will be 5.3 percent.

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

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