CLA-2-63:RR:NC:N3:351 L82069
Susanne Shanteau
Dollar General Corporation
Import Department
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of 3-ring binders from China
Dear Ms. Shanteau:
In your letter dated January 24, 2005, you requested a tariff classification ruling.
The submitted samples are identified as Style numbers 71784 and 71783. Measuring approximately 11” x 13” x 2”, the 3-ring binders are made of a plastic sheeting base and a thin layer of foam padding covered with a woven polyester fabric. Some have a plastic decorative motif on the front cover. The interiors of the binders feature zippered mesh pockets and slots for pens and pencils. Attached onto the metal rings are a few sheets of ruled looseleaf paper.
The import quote sheet that you have submitted states the classification to be subheading 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, of paperboard, other (than looseleaf binders). However, since these are looseleaf binders of textile fabric rather than of paper or paperboard, that classification is incorrect.
The applicable subheading for the 3-ring binders will be 6307.90.9889 HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The samples will be returned as requested.
This ruling is being issued under the provisions of Part 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division