CLA-2-48:S:N:N8:234 803393
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue
New York, N.Y. 10167-0002
RE: The tariff classification of an easel binder from the Dominican Republic.
Dear Mr. Evan:
In your letter dated October 5, 1994, on behalf of Jordan Specialty Company, Inc., you requested a tariff classification ruling.
A sample was submitted and is being returned as requested. Identified as an artists' easel-binder (style EB-11), the item resembles an ordinary looseleaf binder and measures about 1 1/2" x 10 1/2" x 12" when closed. Its folding cover is made essentially of thick, rigid paperboard, the exterior of which is covered with a thin layer of reinforced black plastic. Permanently attached to the spine is a metal 22-ring binder mechanism designed to accommodate plastic "sheet protectors" (not included with the imported product). The double-layered, expandable back cover of the article is designed to function as an "easel stand" which will facilitate the display of art work (sketches, photos and the like) placed in the binder by the user.
The applicable subheading for the style EB-11 easel binder will be 4820.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for looseleaf binders of paper or paperboard. The rate of duty will be 5.3%.
Articles classifiable under subheading 4820.30.0020, HTS, which are products of the Dominican Republic are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport