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HQ 085773

February 26, 1990

CLA-2 CO:R:C:G 085773 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2030

John D. Mahoney, Esq.
P.O. Box 154 Lincoln Center
Lincoln, MA 01773

RE: Detroit District Ruling (DD) 844689 of September 19, 1989

Dear Mr. Mahoney:

This ruling is in response to your letter of October 3, 1989, requesting the reconsideration of DD 844689 issued September 19, 1989. In that ruling, various portfolios were classified in subheading 4202.12.2030, HTSUSA, which provides for attache cases, brief cases, school satchels, occupational cases and similar containers.

FACTS:

The subject portfolios are made of corrugated plastic and come in three sizes: 17-1/2" x 22-1/2" x 1-1/4", 20" x 26" and 1-1/2", and 23" x 31" x 1-1/2". They have nylon cloth binding and straps, metal closures and plastic handles.

ISSUE:

Were the subject portfolios properly classified as "similar containers" in DD 844689?

LAW AND ANALYSIS:

Subheading 4202.12.2030, HTSUSA, provides for attache cases, brief cases, school satchels, occupational luggage cases and similar containers. Customs believes that the subject portfolios resemble attache cases and occupational luggage cases; they provide storage, protection, and portability for artwork, drawings, posters, and prints used in presentations. The subject portfolios, therefore, are classifiable as "similar containers" in subheading 4202.12.2030.

HOLDING:

The merchandise in issue is classifiable in subheading 4202.12.2030, HTSUSA, which provides for trunks, suitcases, vanity cases...with outer surface of plastics, attache cases, brief cases, school satchels, occupational luggage cases and similar containers. The applicable rate of duty is 20 percent ad valorem.

DD 844689 of September 19, 1989, stands affirmed. Your letter of October 3, 1989, provides no basis upon which a delay in the effective date of DD 844689 may be made. In this respect, your attention is directed to the provisions of 19 CFR 177.9.

Sincerely,

John Durant, Director
Commercial Rulings Division

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