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The tariff classification of a 3-ring binder from China.
Issued April 23, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I80413 (April 23, 2002)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The binder has an outer surface of cellular plastics backed with a plain knit textile fabric for mere reinforcement. For tariff purposes, this is considered a plastics material. The binder has a 3-ring metal ring binder mechanism to hold 8 ½ inch by 11 inch paper. One of the inner sleeves has a mesh pouch. As you requested, the sample, which was damaged during examination, is being returned.
CBP rationale
The applicable subheading for the 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 I80413 April 23, 2002 CLA-2-39:RR:NC:SP:221 I80413 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a 3-ring binder from China. Dear Ms. Santos: In your letter dated March 28, 2002, you requested a tariff classification ruling. A sample binder was provided with your letter. The binder has an outer surface of cellular plastics backed with a plain knit textile fabric for mere reinforcement. For tariff purposes, this is considered a plastics material. The binder has a 3-ring metal ring binder mechanism to hold 8 ½ inch by 11 inch paper. One of the inner sleeves has a mesh pouch. As you requested, the sample, which was damaged during examination, is being returned. The applicable subheading for the 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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