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The tariff classification of a 3-ring looseleaf binder from Hong Kong
Issued May 3, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H80148 (May 3, 2001)
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
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