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NY M81984

May 3, 2006

CLA-2-42:RR:NC:3:341 M81984


TARIFF NO.: 4202.12.2035

Ms. Lisa Morales
Bullet Line, Inc.
15959 NW 15th Avenue
Miami, FL 33169

RE: The tariff classification of Imitation Leather Portfolios, Briefcases, Business Cases, Writing Cases from China

Dear Ms. Morales:

In your requests dated March 21, 2005 and April 11, 2006 you requested a tariff classification ruling.

You have submitted two samples of business cases identified as styles SM-3635 and SM-3636. Each item is a zippered business case wholly of imitation leather. The exterior surface is of a fabric-backed sheeting of plastic. The exterior surface constituent is of plastic. Each business case is of a non-rigid construction. The samples will be returned as requested.

Style SM-3635 measures approximately 14” x 10½” x 2”. It has a top handle grip and one exterior, open storage pocket. The interior is permanently fitted with a metal 1” three ring binder mechanism and a solar powered calculator. The left interior has a full height and width folder that is approximately 1” deep, an 11” wide by 7” zippered security pocket, 3 card pockets and 1 clear-vue cardholder. The right side is fitted with a standard 8½” x 11” lined writing pad.

Item SM-3636 is approximately the same size and fitted with the same metal three ring binder and calculator as style SM-3635. It has dual telescoping top handles and one open storage pocket on each exterior side. The left interior side is fitted with a full width and height folder that is approximately 1½” deep, two slots for computer media, one full width open storage pocket, 4 card pockets and 1 clear-vue card holder.

You have indicated that the items will be presented containing the pad and calculator.

Each style is of a kind commonly known as a portfolio or briefcase. The articles are of a kind used as a business case and used when making a presentation or sales offer. Each is a form of an occupational case used by a businessperson such as a salesman. The writing pad is used for taking notes while the three ring binder is used to hold reference material such as catalog pages, literature, illustrations, offer sheets, etc. Each style is designed and used to provide the useful functions of storage, protection, organization and portability to the articles commonly carried when doing business. While the pad is used to take notes, each business case is not principally used for taking notes.

Classification in the Harmonized Tariff System of the United States (HTSUS) is according to the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that goods are classified in the most specific provision and according to the Section, Chapter and subheading terms and Notes. Heading 4202, HTSUS, provides eo nomine for various business cases such as briefcases, attaché cases and all similar goods. In addition, the heading 4202 Explanatory Notes indicates that such goods as “writing cases” are included within the scope of similar containers. Therefore, styles SM-3635 and SM-3636 provide the same useful functions of the items of Heading 4202 and are cases similar to the business cases thereof.

The applicable subheading for styles SM-3635 and SM-3636 will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for attaché cases, briefcases school satchels, occupational luggage cases and similar containers, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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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