CLA-2-48:R:N4:234 815182
Mr. Bud Coppersmith
L.E. Coppersmith, Inc.
1159 Ellis Ave.
Bensenville, IL 60106
RE: The tariff classification of paper notebooks and folders
mounted in textile-covered binders, from China.
Dear Mr. Coppersmith:
In your letter dated September 22, 1995, on behalf of It's
Academic (Buffalo Grove, IL), you requested a tariff classification
ruling. Two samples were submitted and will be retained for
reference.
The first sample consists of a 12" x 14" x 2" zippered nylon
textile case which contains a quantity of lined, hole-punched
looseleaf paper mounted in a 3-ring binder. (The metal binder
mechanism is riveted to a sheet of stiff plastic, which in turn has
been slipped into a pocket inside the nylon case.) The case also
incorporates several storage pockets, most of which feature either
a zipper or a "Velcro"-style flap closure.
The applicable subheading for the above-described textile-
covered binder containing writing paper will be 4820.10.2050,
Harmonized Tariff Schedule of the United States (HTS), which
provides for notebooks of paper or paperboard. The rate of duty
will be 3.6%.
The second sample consists of a similar nylon cover or case
(with a "Velcro"-style flap closure instead of a zipper) which
again contains a slipped-in ring binder. In this instance, the
binder holds three design-printed paperboard folders, each of which
has dual interior pockets suitable for holding loose papers. No
writing paper is provided.
The applicable subheading for the textile-covered binder
containing paperboard folders will be 4820.30.0040, HTS, which
provides for other (than certain enumerated) folders of paper or
paperboard. The rate of duty will be 4.8%
This ruling is being issued under the provisions of Section
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 Carl Abramowitz at (212)
466-5733.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division