10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of an art binder from Taiwan.
Issued May 13, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I81039 (May 13, 2002)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The “Art Show to Go” (Article Number 103) consists of a bi-fold art binder, 10 plastic sheet protectors and 10 cardboard coloring sheets, the latter of which can serve as picture frames for those drawings kept in the binder. The cover of the binder is composed of plastic sheeting. These items are classified together as a set. The essential character is imparted by the plastic folder and plastic sheet protectors.
CBP rationale
The applicable subheading for the art 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 I81039 May 13, 2002 CLA-2-39:RR:NC:SP:221 I81039 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of an art binder from Taiwan. Dear Mr. Spoto: In your letter dated May 1, 2002, on behalf of Panline USA, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The “Art Show to Go” (Article Number 103) consists of a bi-fold art binder, 10 plastic sheet protectors and 10 cardboard coloring sheets, the latter of which can serve as picture frames for those drawings kept in the binder. The cover of the binder is composed of plastic sheeting. These items are classified together as a set. The essential character is imparted by the plastic folder and plastic sheet protectors. The applicable subheading for the art 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
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
Follow I81039
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.