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NY K85617




May 25, 2004
CLA-2-39:RR:NC:SP:221 K85617

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of the “Baby Briefcase” from China.

Dear Mr. Smithweiss:

In your letter dated April 30, 2004, on behalf of Organized From The Start, you requested a tariff classification ruling.

The “Baby Briefcase” is a paperwork organizer marketed for use by new parents to organize and file the paperwork generated by the birth of a child. The filing system consists of 15 transparent plastic folders and a storage case. The folders have index tabs preprinted with a stork logo. Six of the index tabs are preprinted with paperwork categories, e.g. Insurance Paperwork, Immunizations & Vaccinations, Birth Certificate and Social Security Card, Gift Registry, Healthcare Receipts. The storage case is made of plastic sheeting that is die cut, folded and sealed to form a file organizer. The organizer has a photo pocket for a picture of the baby, a flap closure, and a handle. You state that the handle is for use to transport the case from the hospital to its storage location and not for repeated transport of the organizer from place to place.

The sample is being returned as you requested.

Although the “briefcase” organizer has the character of a container, it is principally designed to store and protect records for extended periods of time. Its attributes are similar to those of file-covers and similar protective goods. The intended contents of the organizer are documents that are generally stored at home rather than transported from place to place. The construction of the organizer lacks the durability that would suit it for travel. Any transport function is secondary to the storage function.

The applicable subheading for the “Baby Briefcase” paper organizer and its contents will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director,

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