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NY G86115

January 25, 2001

CLA-2-42:RR:NC:3:341 G86115


TARIFF NO.: 4202.12.2035

Mr. Michael E. Murphy
Baker & McKenzie
815 Connecticut Avenue
Washington, D.C. 20006-4078

RE: The tariff classification of a Zippered Portfolio, Organizer, from China; HTS 4202.12.2035

Dear Mr. Murphy:

In your letter dated December 14, 2000 you requested a tariff classification ruling. The request is on behalf of Avery Dennison.

The sample submitted is identified as the CARGO.ZIPtm. It is a zippered carrying case. The overall dimensions are 12 1/2" high, 11 " wide and 2 1/2 " deep when closed. The exterior is mainly covered with sheeting of ethylene vinyl acetate plastics. The spine, gussets and all interior components are of polyester fabric. The CARGO.ZIPTM has two separate zippered compartments. One compartment has a metal 1 1/2" three ring binder permanently affixed to the interior spine, a 11 1/2" wide by 9 1/2" high by 1 1/4" deep storage pocket with a hook and loop closure and a flat diagonal sleeve for papers. The second compartment has one open storage pocket 11 1/2" wide by 9 1/2" high and a full size flap with two zippered storage pockets on the front and one zippered storage pocket on the rear. The exterior spine has three bungi cord ties. The carrying case is designed and chiefly used to contain the papers, books , school supplies and sundry other stationery supplies commonly carried in a school satchel or briefcase. The sample will be returned as requested.

The classifcation of imported merchandise under the Harmonized Tariff System (HTS) is determined in accordance with the General Rules of Interpretation (GRI's) taken in order. GRI 1 requires that the classification of goods is to be determined according to the terms of the headings and any relative section or chapter notes.

You have indicated that the CARGO.ZIPTM is classified within tariff number 3926.10.00 which provides for "Other articles of plasticoffice or school supplies". Heading 3926 is a residual provision that provides for goods not otherwise provided elsewhere. The heading is subject to Chapter 39, legal Note 1(ij) which excludes goods of heading 4202.

The CARGO.ZIPTM is essentially a portfolio and is ejusdem generis to the briefcases, school satchels and attaché cases of heading 4202, HTS. The case is designed to provide the useful functions of storage, protection, organization and portability to the various stationery goods a person may wish to carry when traveling to school or business.

The applicable subheading for the CARGO.ZIPtm will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for briefcases, attaché cases and school satchels, of a sheeting of plastics, with outer surface of plastics or of textile materials, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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