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.

Reasoning

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.

Cite this ruling

CBP Ruling 087254 (4202122030): 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.

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