CLA-2-39:S:N:N3G:221 860989
Mr. John W. Cain
Cain Customs Brokers, Incorporated
McAllen Foreign Trade Zone
6620 S. 36th - Building "I"
McAllen, Texas 78503
RE: The tariff classification of flexible document binders with
tabs from Mexico.
Dear Mr. Cain:
In your letter dated February 22, 1991, on behalf of Spiral
Binding Company, you requested a tariff classification ruling.
The flexible document binders are composed of plastics. The
binders have tabs, and they are used to bind documents in binders
and books, while providing any easy method of turning pages. The
flexible document binders will be imported with the tabs in both
the rolled and flat states.
The applicable subheading for the flexible document binders
will be 3926.90.8700, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of
plastics...flexible plastic document binders with tabs, rolled or
flat. The rate of duty will be 5.3 percent ad valorem.
Articles classifiable under subheading 3926.90.8700, HTS,
which are products of Mexico, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) 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