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The tariff classification of a 3 ring binder from China.
Issued September 25, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 815008 (September 25, 1995)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The sample binder has an outer surface of cellular plastics backed with a plain woven textile fabric. The binder has a metal ring binder mechanism to hold 8 1/2" by 11" inch paper. The binder to be imported differs from the sample, but the outer surface of the binder will remain the same as that of the sample.
CBP rationale
The applicable subheading for the 3 ring binder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies.
Full text
NY 815008 September 25, 1995 CLA-2-39:R:N3:221 815008 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Carolyn Knight V. Alexander & Co., Inc. P.O. Box 291929 Nashville, Tenn. 37229-1929 RE: The tariff classification of a 3 ring binder from China. Dear Ms. Knight: In your letter dated September 14, 1995, on behalf of Empire Berol, you requested a tariff classification ruling. A sample of the 3 ring binder was submitted. The sample binder has an outer surface of cellular plastics backed with a plain woven textile fabric. The binder has a metal ring binder mechanism to hold 8 1/2" by 11" inch paper. The binder to be imported differs from the sample, but the outer surface of the binder will remain the same as that of the sample. The applicable subheading for the 3 ring binder 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. This ruling is being issued under the provisions of Section 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 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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