M81335 M8 Ruling Active

The tariff classification of a ring binder organizer from Singapore

Issued April 13, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The outer sleeve is composed of cellular polyvinyl chloride (PVC) plastic sheeting that is backed with a woven textile material for mere reinforcement. The organizer measures 5.5 inches by 8.5 inches, and has a three-sided zipper closure. The interior right side has a pocket for holding pads and paper, the interior right side has a page leaf with small pockets for items such as business and credit cards. As you requested, the sample will be returned.

CBP rationale

pads and paper, the interior right side has a page leaf with small pockets for items such as business and credit cards. As you requested, the sample will be returned. The applicable subheading for the ring binder organizer will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, office or school supplies. The general rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

NY M81335 April 13, 2006 CLA-2-39:RR:NC:SP:221 M81335 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a ring binder organizer from Singapore Dear Mr. Crago: In your letter dated March 9, 2006, you requested a tariff classification ruling. The sample (Item Number W093QA00025) provided with your letter is a 7-ring binder organizer. The outer sleeve is composed of cellular polyvinyl chloride (PVC) plastic sheeting that is backed with a woven textile material for mere reinforcement. The organizer measures 5.5 inches by 8.5 inches, and has a three-sided zipper closure. The interior right side has a pocket for holding pads and paper, the interior right side has a page leaf with small pockets for items such as business and credit cards. As you requested, the sample will be returned. The applicable subheading for the ring binder organizer will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, office or school supplies. The general rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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