CLA-2-48:OT:RR:NC:N4: 234
Ms. Sandra Wong
Pamson Pacific Enterprise Corp., Ltd.
18Fl Chiap King Industrial Building
114 King Fuk Street
Sanpokong, Kowloon
Hong Kong SAR, Republic of China
RE: The tariff classification of binders from China.
Dear Ms. Wong:
In your letter dated May 2, 2014 you requested a tariff classification ruling.
The samples submitted are as follows:
Item # 98570 is a white three-ring vinyl binder with a paperboard core designed to hold loose-leaf paper. The binder is constructed of paperboard (70%), polypropylene cover material (10%) and ring metals (20%). The paperboard binder measures approximately 123/8” (W) 115/8” (H) 41/8” (D). There is an additional clear layer of plastics over the top layer of plastics, on both the front and back covers, which allows a printed picture between the two layers of plastic to show through. On the inside of both the front and back cover of the binder there is a plastic pocket for holding loose papers.
Item # 97481 is a white three-ring vinyl binder with a paperboard core designed to hold loose-leaf paper. It is constructed of paperboard (70%), polypropylene cover material (10%) and ring metals (20%). The paperboard binder measures approximately 10” (W) 115/8” (H) 15/8” (D). There is an additional clear layer of plastics over the top layer of plastics, on both the front and back covers, which allows a printed picture between the two layers of plastic to show through. On the inside of both the front and back cover of the binder there is a plastic pocket for holding loose papers.
Item # 98416 is a blue three-ring vinyl binder with a paperboard core designed to hold loose-leaf paper. It is constructed of paperboard (70%), polypropylene cover material (10%) and ring metals (20%). The paperboard binder measures approximately 12 3/8” (W) 11 5/8” (H) 41/8” (D)). On the inside of both the front and back cover of the binder there is a plastic pocket for holding loose papers.
Item # 98507 is a white three-ring vinyl binder with a paperboard core designed to hold loose-leaf paper. It is constructed of paperboard (70%), polypropylene cover material (10%) and ring metals (20%). The paperboard binder measures approximately 101/2” (W) 115/8” (H) 2 ¾” (D). On the inside of both the front and back cover of the binder there is a plastic pocket for holding loose papers.
Item # 97447 is a pink three-ring vinyl binder with a paperboard core designed to hold loose-leaf paper. It is constructed of paperboard (70%), polypropylene cover material (10%) and ring metals (20%). The paperboard binder measures approximately 10” (W) 115/8” (H) 15/8” (D). On the inside of both the front and back cover of the binder there is a plastic pocket for holding loose papers.
Item # 98551 is a turquoise three-ring vinyl binder with a paperboard core designed to hold loose-leaf paper. It is constructed of paperboard (70%), polypropylene cover material (10%) and ring metals (20%). The paperboard binder measures approximately 10” (W) 115/8” (H) 13/8” (D). On the inside of both the front and back cover of the binder there is a plastic pocket for holding loose papers.
The applicable subheading for the binders will be 4820.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other: Binders (other than book covers), folders and file covers: Looseleaf binders. The rate of duty will be Free.
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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division