CLA-2-39:OT:RR:NC:N2:221
Mr. Michael Perez
MeadWestvaco
11013 West Broad Street
Richmond, VA 23060
RE: The tariff classification of a vinyl binder
Dear Mr. Perez:
In your letter dated October 26, 2007, you requested a tariff classification ruling. The sample that you submitted is being retained by this office.
The sample is an empty three-ring looseleaf binder. The binder is made of two layers of polyvinyl chloride (PVC) sheeting. Three sheets of cardboard are placed inside the two layers of PVC sheeting, one in the spine and one in each panel, to provide reinforcement and stiffness. A printed paper design is permanently mounted in the front panel under the top clear layer of PVC sheeting. The layers of PVC are heat sealed together with the printed paper and the cardboard inside. There is a clear plastic PVC sheet, measuring approximately 4 ½ inches in width, heat sealed to the inside cover, forming a pocket on each interior panel. A three-ring metal binding mechanism to hold loose papers is riveted to the spine.
You suggest classification in subheading 4820.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for looseleaf binders of paper or paperboard. However, the paperboard in the sample consists of three separate cardboard sheets that act merely as a reinforcement or stiffener. The essential character of this binder is imparted by the PVC sheeting that forms the actual folder.
You have indicated that the country of origin of the binder is unknown. The rate provided below is the rate applicable to binders manufactured in countries with which the United States has Normal Trade Relations.
The applicable subheading for the PVC looseleaf binder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division