NCS/ARS/CL/10349

You have applied for the tariff classification of a Certificate Wallet Folder, imported in cartons.

PRODUCT ANALYSIS

Based on the submitted technical documentation, the product is a certificate wallet folder constructed primarily from cardboard (strawboard) of approximately 1400gsm, with dimensions of about 450 mm × 310 mm. The board is laminated on both the inner and outer surfaces with green bamboo paper card, enhancing its durability, appearance, and resistance to wear.

The folder is specifically designed for use by the National Examinations Council (NECO) to protect and preserve certificates in a neat and secure condition. It is equipped to safeguard contents against dust, moisture, and physical damage. Its slim, compact, and portable design allows for easy handling and convenient storage in bags, briefcases, or similar carriers.

Functionally, the product is intended for the organization and storage of certificates, and other valuable records. The essential character of the product is that of a rigid document holder made predominantly of paperboard, with the outer paper lamination serving a reinforcing and decorative role.

TARIFF CLASSIFICATION

The Explanatory Notes to heading 4820 include folders, file covers, and similar stationery articles used for organizing and protecting documents.

Although the product consists of more than one material (paperboard and paper lamination), it is classified according to the component that imparts its essential character.

In this instance, the strawboard provides the structure, rigidity, and primary function of the article, while the bamboo paper lamination is subsidiary.

Accordingly, the product falls under Heading 48.20, which covers “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles…”  and effectively classified in tariff Subheading 4820.30.00.00 – Binders (other than book covers), folders and file covers at 20% rate of duty, with 0% VAT in line with ECOWAS Common External Tariff (CET) 2022 – 2027.

LEGAL FRAMEWORK

GRI 1 and GRI 6