CLA-2-48:OT:RR:NC:4:434
Ms. Denise Young-Sang
Office Depot Inc.
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of Binders and File Folders from China
Dear Ms. Young-Sang:
In your letter, dated October 2, 2018, you requested a tariff classification ruling. Samples were submitted for our review.
Item #GTC002 is a three ring binder designed to hold loose leaf papers. The binder is constructed of a paperboard core covered with a matte printed art paper and includes one interior flat pocket. A three ring metal binding mechanism is riveted to the spine. The binder measures approximately 9.5” x 11.75” x 1.25”.
Item #GTC003 is a file folder with a front cover, back cover and spine made of paperboard covered with a glossy printed art paper. The folder measures approximately 9.5” x 12.6” x 1.25”. The stiff spine allows for one vertical internal pocket that is rigid in its construction and does not collapse. An elastic band running the length of the folder is used to secure the front cover and contents.
Item #GTC004 is a three ring binder designed to hold loose leaf papers. The core of the binder is constructed of paperboard. A thin sheet of cork, no more than 1 mm thick, covers half of the exterior surface of the paperboard while the remaining half is covered with foil paper. A three ring metal binding mechanism is riveted to the spine.
Item #587378, you describe as a “document wallet” intended to store letter size documents. It is constructed of polypropylene (PP) plastic sheeting and features four cascading internal compartments. A flap folds over the top and secures mid-way down the front by means of an elastic loop and button closure. The exterior dimensions are approximately 12.5” x 8.75” x 0.5”.
The applicable subheading for the binders (items #GTC002 and #GTC004) 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 (looseleaf 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: Binders (other than book covers), folders and file covers: Looseleaf binders.” The rate of duty will be free.
The applicable subheading for the file folder (item #GTC003) will be 4820.30.0040, 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 (looseleaf 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: Binders (other than book covers), folders and file covers: Other.” The rate of duty will be free.
With regards to your request a tariff classification ruling for Item #587378, the Document Wallet, this office is precluded from issuing a ruling letter by the provisions of part 177 of the Customs Regulations (19 C.F.R.177) on the classification of merchandise that is similar to merchandise that is currently being reviewed by Regulations and Rulings at Customs Headquarters.
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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 4820.30.0020, HTSUS, and 4820.30.0040, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4820.30.0020, HTSUS, and 4820.30.0040, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division