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NY H87040

January 22, 2002

CLA-2-42:RR:NC:3:341 H87040


TARIFF NO.: 420212.8030

Mr. John W. Walker
C/o O’Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, Missouri 64108

RE: The tariff classification of portfolios from China

Dear Mr. Whitaker:

In your letter dated December 27th, 2001 you requested a tariff classification ruling. The request is on behalf of Apego, Inc.

The submitted sample is “Advantage” Style 26416. It is a zippered portfolio which contains a permanently mounted 1 ¾” three ring binder of metal and loose leaf inserts. The overall size of the portfolio is approximately 13” x 12” x 5”. The exterior surface is wholly of man-made textile materials. The interior left side is fitted with a suspended zippered pocket for stationery accessories. The exterior of the portfolio has a full sized zippered storage area which appears to be designed to contain a device similar to a lap top computer. There is a full width zippered pocket on the front of the case. The sample will be returned as requested.

Viewed in its entirety the zippered case is a container of a kind similar to the briefcases and attache cases of Heading 4202, HTSUSA.

The applicable subheading for the portfolio will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, school satchels, occupational luggage cases and similar containers, of man-made fibers. The rate of duty will be 18.1% 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 646-733-3041.


Robert B. Swierupski

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