CLA-2-63:S:N:N6:345 882293
TARIFF NO. 6307.90.9986; 4205.00.8000; 3926.10.0000
Mr. Edward W. Pluemer
World Commerce Services, Inc.
P.O. Box 5346
San Pedro, CA 90733
RE: The tariff classification of a binder from China.
Dear Mr. Pluemer:
In your letter dated January 28, 1993, on behalf of Houston
Enterprises, Inc., you requested a tariff classification ruling.
The sample submitted is a binder made of a cardboard base
covered with 100 percent cotton floral fabric and trimmed with
leather. The article will also come covered with either leather
or vinyl. In its open position, the left side contains ten open
pockets and a sleeve for a pen. The right side contains two open
pockets. The middle features six metal rings attached to a metal
base. It is held closed by a zipper that fits around the
article. In the closed position the binder measures
approximately 8 3/4" X 6".
The applicable subheading for the textile covered binder
will be 6307.90.9986, Harmonized Tariff Schedule of the United
States (HTS), which provides for other made up articles...Other:
Other, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the leather covered binder
will be 4205.00.8000, HTS, which provides for other articles of
leather or of composition leather: Other: Other. The rate of
duty will be free.
The applicable subheading for the vinyl covered binder will
be 3926.10.0000, HTS, which provides for other articles of
plastics...Office and school supplies. The rate of duty will be
5.3 percent ad valorem.
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