The tariff classification of fabric-covered notebooks, portfolios and binders from China.
Issued August 14, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.10.2050, 4820.30.0040, 6307.90.9986
Product description
Item 37-001, "Wire Bound Notebook Folio," consists of a spiral-bound blank paper notebook, the back cover of which has been slipped into a pocket inside an 8 3/4 x 11 1/2 inch folder. The folder is made of nylon textile fabric which envelops a cardboard stiffener and foam padding; it features a strap closure with a "Velcro"-type fastener.
CBP rationale
documents, loose papers and the like. In this instance, the nylon cover lacks a closure, but it incorporates an interior zippered pocket for holding additional small items. The applicable subheading for item 37-002 will be 4820.30.0040, HTS, which provides for folders of paper or paperboard. The rate of duty will be 5.3%. Item 37-003, "School Ensemble Binder," is another nylon folder with strap closure. In this instance it measures 11 1/2 x 12 1/2 inches and contains a metal 3-ring binder which holds 100 sheets of blank filler paper and five tabbed subject dividers. The binder is also said to hold a 12-page "printed planner," but in the sample this component consists merely of blank paper. The applicable subheading for item 37-003 will be 4820.10.2050, HTS, which provides for notebooks of paper or paperboard. The rate of duty will be 4%. Item 37-004, "Zipper Binder," is a 12 x 14 inch folding nylon cover, similar in construction to those described above, but in this instance having a zipper closure. It has interior storage pockets and a metal 3-ring binder, but no pages or other paper inserts. The applicable subheading for item 37-004 will be 6307.90.9986, HTS, which provides for other (non-enumerated) made up textile articles. The rate of duty will be 7%. We note that the samples are not marked with their country of origin. The goods will be required to be so marked, permanently, legibly, and in a conspicuous place, upon importation into the United States.
Full text
NY 877067 August 14, 1992 CLA-2-48:S:N1:234 877067 CATEGORY: Classification TARIFF NO.: 4820.10.2050; 4820.30.0040; 6307.90.9986 Ms. Winnie Chu Pericles Enterprises Limited Unit 3, 6/F., Wah Wai Industrial Center 38-42 Au Pui Wan Street, Fotan N.T., HONG KONG RE: The tariff classification of fabric-covered notebooks, portfolios and binders from China. Dear Ms. Chu: In your letter dated July 31, 1992, you requested a tariff classification ruling. Four samples were submitted and will be retained for reference. Item 37-001, "Wire Bound Notebook Folio," consists of a spiral-bound blank paper notebook, the back cover of which has been slipped into a pocket inside an 8 3/4 x 11 1/2 inch folder. The folder is made of nylon textile fabric which envelops a cardboard stiffener and foam padding; it features a strap closure with a "Velcro"-type fastener. The applicable subheading for item 37-001 will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be 4%. Item 37-002, "Port-Pac-Folio," is a similar article, except that the folding nylon cover contains (instead of a notebook) a spiral-bound set of five paper "portfolios," i.e., paper folders with inside pockets for holding documents, loose papers and the like. In this instance, the nylon cover lacks a closure, but it incorporates an interior zippered pocket for holding additional small items. The applicable subheading for item 37-002 will be 4820.30.0040, HTS, which provides for folders of paper or paperboard. The rate of duty will be 5.3%. Item 37-003, "School Ensemble Binder," is another nylon folder with strap closure. In this instance it measures 11 1/2 x 12 1/2 inches and contains a metal 3-ring binder which holds 100 sheets of blank filler paper and five tabbed subject dividers. The binder is also said to hold a 12-page "printed planner," but in the sample this component consists merely of blank paper. The applicable subheading for item 37-003 will be 4820.10.2050, HTS, which provides for notebooks of paper or paperboard. The rate of duty will be 4%. Item 37-004, "Zipper Binder," is a 12 x 14 inch folding nylon cover, similar in construction to those described above, but in this instance having a zipper closure. It has interior storage pockets and a metal 3-ring binder, but no pages or other paper inserts. The applicable subheading for item 37-004 will be 6307.90.9986, HTS, which provides for other (non-enumerated) made up textile articles. The rate of duty will be 7%. We note that the samples are not marked with their country of origin. The goods will be required to be so marked, permanently, legibly, and in a conspicuous place, upon importation into the United States. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of binder boards from China
The tariff classification and country of origin of folders
The tariff classification and country of origin of manila folders
The tariff classification and country of origin of hanging folders
The tariff classification of menu holders from China
A country of origin determination of paper file folders
A country of origin determination of paper file folders
The tariff classification of Binders and File Folders from China
The tariff classification of an Expandable Recipe File from China
The tariff classification of an Expandable File from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →