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NY R02891

December 9, 2005

CLA-2-42:RR:NC:TA:341 R02891


TARIFF NO.: 4205.00.8000; 4202.11.0030

Ms. Francene Cecelia Hinds
J.A.V. International, Inc.
500 Ocean Avenue
East Rockaway, NY 11518

RE: The tariff classification of leather pad holder/covers and a portfolio from China.

Dear Ms. Hinds:

In your letter dated November 25, 2005, on behalf of Manhattan Promotions, you requested a tariff classification ruling.

You have submitted pictures of four items with your request. Items said to be presented w/o writing pads, pens or calculator. They are as follows:

Item LR-1302, “Vertical calculator with Writing Pad”, is a bi-fold cover that is specially fitted to contain only an electronic calculator and a note pad. The item is principally used to facilitate mathematical calculations and to make notes. Although the item may have the character of the containers and cases of Heading 4202, it is not similar and is of a kind excluded from classification therein.

Item LR-0306, “Zippered Business Organizer”, appears to be a zippered bi-fold cover that is fitted to contain only a writing pad and has a single ½ flap page holder. The case appears to have two small open pockets below the page holder. The item is a pad holder principally used to make notes. Although the item may have the character of the containers and cases of Heading 4202, it is not similar and is of a kind excluded from classification therein.

Items LR-0218, “Jotter Pad” and LR-0219, “Quintessential Jotter Pad”, are bi-fold covers for a note pad. Each item is said to be of genuine leather. The former is described as measuring 2 ¾” x 4 ½” and the later 3 1/8” x 4 5/8”. Both styles incorporate two card slots.

Item LR-0303, “New Peerless Business Portfolio” is a zippered portfolio of the type commonly used as a business case or also known as a presentation case. It is designed to contain the reference material, documents and accessories, including a writing pad that a businessperson would require when traveling about for business purposes. The useful characteristics of storage, protection, organization and portability are greater than any writing function the article may have. It is said to measure 10 ½” x 13 ½” x 2 ½” when closed. The exterior is said to be of full grain calfskin and it is assumed the exterior is not coated or covered with a film of plastic.

The applicable subheading for item LR-0303, the “New Peerless Business Portfolio” will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTSUSA), which provides, in part, for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of leather, The rate of duty will be 8 percent ad valorem. The applicable subheading for items LR-1302, 0306, 0218 and 0219, the pad holder/covers will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or composition leather. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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