D80857 D8 Ruling Active

The tariff classification of a 3 ring binder from China.

Issued August 19, 1998 by U.S. Customs and Border Protection.

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 removable 3 ring binder mechanism to hold 8 1/2" by 11" inch paper. One sleeve contains an inner pocket, the other sleeve a small pocket and a packet for photo inserts. As you requested, the sample is being returned.

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.

Full text

NY D80857 August 19, 1998 CLA-2-39:RR:NC:SP:221 D80857 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Amy Johnson Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a 3 ring binder from China. Dear Ms. Johnson: In your letter dated July 30, 1998, 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 removable 3 ring binder mechanism to hold 8 1/2" by 11" inch paper. One sleeve contains an inner pocket, the other sleeve a small pocket and a packet for photo inserts. As you requested, the sample is being returned. 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 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 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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