The tariff classification of a 3-ring looseleaf binder from Hong Kong
Issued May 3, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The product is called the “Dealer Showroom Locking D 3-ring loose-leaf binder.” It is composed of plastic sheeting supported by an inner layer of cardboard. The binder will be used to hold dealer automobile specification sheets. However, it is of the same class or kind of binder that is used to hold office or school papers.
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 H80148 May 3, 2001 CLA-2-39:RR:NC:SP:221 H80148 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Janet L. Telles Smith International Enterprises, Ltd. 20600 Chagrin Boulevard, Suite 200 Shaker Heights, OH 44122-5334 RE: The tariff classification of a 3-ring looseleaf binder from Hong Kong Dear Ms. Telles: In your letter dated April 16, 2001, you requested a tariff classification ruling. A sample was provided with your letter. The product is called the “Dealer Showroom Locking D 3-ring loose-leaf binder.” It is composed of plastic sheeting supported by an inner layer of cardboard. The binder will be used to hold dealer automobile specification sheets. However, it is of the same class or kind of binder that is used to hold office or school papers. 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of school supply kits from China
The tariff classification of a plastic bookmark kit from China
The tariff classification of bookmarks from China
The tariff classification of Valentine’s Day cards with novelty items from China
The tariff classification and marking of adhesive tape with dispensers
The tariff classification of plastic bookmarks from China
Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China
The tariff classification of an educational kit from China.
The tariff classification of Valentine cards with toys and novelties from China
The tariff classification and country of origin of tape dispensers and tape
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 →