CLA-2-39:OT:RR:NC:N4:421
Ms. Kate Grible
MeadWestvaco Corporation
501 South 5th Street
Richmond, VA 23219-0501
RE: The tariff classification of a 3-ring binder from China
Dear Ms. Grible:
In your letter dated April 22, 2010, you requested a tariff classification ruling.
The sample provided with your letter is a zippered 3-ring polypropylene plastic binder with a textile exterior surface. There is a foam plastic cushioning layer between the polypropylene and the textile. A piece of textile fabric measuring 13 inches in length and 7 ½ inches in width is sewn onto the left interior of the binder, forming a compartment for notes or other papers. This compartment has no gusset, so the capacity is very limited. A zipper pocket and two open pockets are incorporated in the fabric that forms the compartment, offering additional, but very limited, storage. Although you describe the product as having a polypropylene plastic stiffener, in this case the plastic forms the binder itself and is not a stiffener between layers of other material. The material between the two layers is foam plastic sheeting. The metal rings are secured directly onto the plastic binder. Even if all of the textile components were removed, the product would be a fully functional loose-leaf binder. The textile pockets are small accessory pockets with no gussets and very limited storage capability. The essential character is imparted by the polypropylene plastic sheeting, which forms the actual binder.
You suggest classification in subheading 4820.30.0020 of the Harmonized Tariff Schedule of the United States, which provides for looseleaf binders of paper or paperboard. The goods of heading 4820 must be composed of paper or paperboard. The sample does not contain any paper or paperboard components.
The applicable subheading for this 3-ring 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/.
Your request references textile or vinyl covered binders with plastic stiffeners and a permanently affixed ring binding mechanism. This ruling covers only the sample submitted with your request, which is a plastic binder with permanently affixed ring binding mechanism
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