The tariff classification of a loose-leaf notebook from China.
Issued December 13, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4820.10.4000
Headings: 4820
Product description
It consists of an 11” x 13½” x 1¾” zippered bifold cover with a metal 3-ring binder mechanism affixed at the spine. The metal rings have been “filled” with approximately 100 sheets of ruled, hole-punched looseleaf paper (8” x 10½”). The bifold cover is made mostly of plastic sheeting, but the zipper collar and the exterior of the spine are composed of textile fabric. The inside of the cover incorporates a full-width gusseted pocket.
CBP rationale
a substantial quantity of paper as described above, will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for registers, account books, notebooks…and similar articles, of paper or paperboard: other (than certain specified kinds). The rate of duty will be free.
Full text
NY I88650 December 13, 2002 CLA-2-48:RR:NC:SP:234 I88650 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Jennifer Nagno Savant Customs Brokers & Freight Forwarders Inc. 11 Broadway (Suite 1068) New York, N.Y. 10004 RE: The tariff classification of a loose-leaf notebook from China. Dear Ms. Nagno: In your letter dated December 2, 2002, you requested a tariff classification ruling on behalf of Hong Kong Stationery Manufacturing Co. Inc. A sample identified as a “student poly ring binder” was submitted for our examination. It consists of an 11” x 13½” x 1¾” zippered bifold cover with a metal 3-ring binder mechanism affixed at the spine. The metal rings have been “filled” with approximately 100 sheets of ruled, hole-punched looseleaf paper (8” x 10½”). The bifold cover is made mostly of plastic sheeting, but the zipper collar and the exterior of the spine are composed of textile fabric. The inside of the cover incorporates a full-width gusseted pocket. The applicable subheading for the “student poly ring binder,” when imported holding a substantial quantity of paper as described above, will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for registers, account books, notebooks…and similar articles, of paper or paperboard: other (than certain specified kinds). The rate of duty will be free. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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