CLA-2-39:RR:NC:SP:221 G87761
Mr. David J. Fonte
Osborne & Visconti
20 Eastbrook Road, Suite 304
Dedham, MA 02026
RE: The tariff classification of ring binders and folio organizers from China.
Dear Mr. Fonte:
In your letter dated February 21, 2001, on behalf of Beautone Specialties Co. Ltd., you requested a tariff classification ruling.
Five samples were provided with your letter. Articles 1, 2, 3 and 4 are three-ring binders designed to hold sheets of paper. These four binders are all composed of plastics with metal binder mechanisms. These binders do not have pockets or zippers.
Exhibit 5 is a ‘folio’ organizer that measures 13 1/2” x 11” x 2 1/2” and has a zipper closure extending around three sides. The exterior is wholly covered with a sheeting of plastics. The interior is of plastic sheeting. The interior is fitted with various pockets and compartments. One side has a folio section and is the full size of one side of the case capable of expanding 2 inches. This folio section is large enough to contain small books, magazines and papers. The front panel of the folio is fitted with two pockets capable of holding floppy discs or similar items and a cardholder. The opposite interior side is fitted with a slot designed to hold a standard 8” x 11” pad. The interior center spine is fitted with a metal 1” three ring binder mechanism. The primary purpose of exhibit 5 is to provide storage, protection, organization and portability for the articles commonly carried in a brief case or attaché case, including a pad and ring binder.
Articles 1, 2, 3, and 4 are classified in heading 3926, HTS, as you suggest. However, Article 5 is not simply a ring binder. Heading 3926 is a basket provision meant to capture articles that are not enumerated elsewhere. Article 5 is more specifically provided for in heading 4202. Chapter 39 legal note 2 (ij) excludes articles described in heading 4202 from classification in any of the provisions of chapter 39.
The applicable subheading for the ring binders labeled 1, 2, 3, and 4 will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Article 5 is 4202.12.2035, HTS, which provides for attaché cases, brief cases, school satchels, and similar articles, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.
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 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division