HQ 087254: Request for Internal Advice 29/90. Essential character of correspondence folder containing writing pad and calculator is conferred by the folder itself. Folder is classifiable as similar to attache case and briefcase.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087254

                       September 24, 1990



CLA-2 CO:R:C:G 087254 CRS

CATEGORY:  Classification

TARIFF NO.:  4202.12.2030

Acting District Director
U.S. Customs Service
P.O. Box 3130
Laredo, Texas 78044-3130

RE:  Request for Internal Advice 29/90.  Essential character of
     correspondence folder containing writing pad and calculator
     is conferred by the folder itself.  Folder is classifiable
     as similar to attache case and briefcase.

Dear Sir:

     This is in reply to your memorandum dated April 5, 1990, to
the Chief, Customs Information Exchange, forwarding an Internal
Advice Request submitted by Airway Industries, Inc., concerning
the classification of a plastic correspondence folder under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

     The article in question is a correspondence folder, style
00780-17.  The folder or portfolio measures approximately 13
inches by 10 inches, has a clasp closure and is made from
plastic.  The portfolio contains three compartments or organizer
pockets and, in addition, is designed to hold a writing tablet
and pocket calculator.  The folder and the articles it contains
come packaged in a box ready for retail display and sale.  The
folders are imported through the ports of Laredo and El Paso.

     Airway asserts that the portfolio is used principally in
meetings or classrooms to take notes and that it is therefore
distinguishable from attache cases.  Consequently, they are of
the view that the portfolio should be classified as office or
school supplies of subheading 3926.10.000, HTSUSA.  In support of
this Airway cites New York Ruling Letter (NYRL) 841844 dated June
14, 1989.

ISSUE:

     Whether the folder in question is classifiable as office or
school supplies of subheading 3926.10.0000, HTSUSA.

LAW AND ANALYSIS:

     Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs).  GRI 1 provides that
articles are to be classified according to the terms of the
headings and any relative section or chapter notes and, provided
the headings or notes do not otherwise require, according to the
remaining GRIs taken in order.

     Four headings are applicable to the article in question, a
plastic correspondence folder containing a calculator and a
memorandum or writing pad:  heading 3926, HTSUSA, other articles
of plastic; heading 4202, HTSUSA, attache cases, briefcases,
school satchels and similar containers; heading 8470, HTSUSA,
calculating machines; and heading 4820, HTSUSA, memorandum pads
and letter pads.

     When two or more headings are prima facie applicable, goods
are to be classified according to GRI 3.  GRI 3(b) provides that
goods put up in sets for retail sale are to be classified
according to the component which gives them their essential
character.  The expression "goods put up in sets for retail sale"
is defined by the Harmonized Commodity Description and Coding
System, Explanatory Notes at 4, as goods which:  consist of at
least two different articles which are classifiable in different
headings; consist of products or articles put up together to meet
a particular need or carry out a specific activity; and are put
up in a manner suitable for sale directly to users without
repacking.  The merchandise at issue consists of three articles
to which more than two headings are applicable.  The articles
contained in the folder are designed to facilitate note taking
and are packaged together in a box ready for sale directly to
users.  The style 0780-17 folder is a retail set within the
meaning of GRI 3(b) and is therefore classifiable according to
its essential character.

     As between the calculator, memorandum pad and portfolio it
is the latter which constitutes the set's essential character.
The portfolio or folder "functions to bring together all the
component goods in a single set" and provides a carrying case
for pens, paper and other business basics.  See Headquarters
Ruling Letter (HRL) 086310 dated March 29, 1990, HRL 085870 dated
February 15, 1990, and HRL 083261 dated September 14, 1989.

     Heading 3926, HTSUSA, covers other articles of plastic;
subheading 3926.10.0000, HTSUSA, provides specifically for office
or school supplies.  These include such articles as "file-covers,
document-jackets, book covers and reading jackets, and similar
protective goods made by sewing or gluing together sheets of
plastic (Explanatory Notes, EN 39.26, 575).

     In NYRL 841844 a pad holder was classified in subheading
3926.10.0000.  However, it is Customs' view that correspondence
folders designed to carry pens, paper, and the like, are a class
of merchandise separate and distinct from, e.g., document-jackets
or pad holders which are designed merely to protect the articles
they cover.  Furthermore, Note 1(h), Chapter 39, HTSUSA, excludes
containers of heading 4202 from classification in Chapter 39.

     Heading 4202, HTSUSA, provides, inter alia, for attache
cases, briefcases, school satchels and similar containers, of
various materials, including those with outer surface of plastic.
The folder in question is similar to an attache case or briefcase
in that it is used to carry papers and other documents.
Consequently, it is classifiable in heading 4202.

HOLDING:

     The style 00780-17 correspondence folder is classifiable in
subheading 4202.12.2030, HTSUSA, under the provision for trunks,
suitcases...and similar containers, with outer surface of
plastics or of textile materials, with outer surface of plastics,
attache cases, brief cases (sic), school satchels, occupational
luggage cases and similar containers, and is dutiable at the rate
of 20 percent ad valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

                         Sincerely,





                         John Durant, Director
                         Commercial Rulings Division