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The tariff classification of plastic binders.
Issued February 9, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 894298 (February 9, 1994)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
Both binders have plastic panels. One binder has metal rings to secure papers. The other binder will be imported without rings and will be finished in the United States. The country of origin was not stated in your letter. The rate of duty provided below applies to products made in countries eligible for Most Favored Nation treatment.
CBP rationale
The applicable subheading for the finished and unfinished binders 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 894298 February 9, 1994 CLA-2-39:S:N:N6:221 894298 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Edgar Thomas Tabbing Sales Limited 1551 Merrow Road Mississauga, L5J 3C4, Ontario RE: The tariff classification of plastic binders. Dear Mr. Thomas: In your letter dated January 18, 1994, you requested a tariff classification ruling. Two samples were provided with your letter. Both binders have plastic panels. One binder has metal rings to secure papers. The other binder will be imported without rings and will be finished in the United States. The country of origin was not stated in your letter. The rate of duty provided below applies to products made in countries eligible for Most Favored Nation treatment. The applicable subheading for the finished and unfinished binders 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 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
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