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N024835 N0 Ruling Active

The tariff classification of a paperboard binder from Lithuania

Issued April 16, 2008 by U.S. Customs and Border Protection.

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N0 N024835 (April 16, 2008)

Tariff classification

HTS codes: 4820.30.0020

Headings: 4820

Product description

The submitted sample is a three ring binder that is composed of paperboard covered in coated paper. It is described as an oversized media binder measuring approximately 12 ¾” by 11 ¾”.

CBP rationale

The applicable subheading for the binder will be 4820.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binders (other than book covers), folders and file covers: Looseleaf binders.

Full text

N024835 April 16, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0020 Ms. Gerri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a paperboard binder from Lithuania Dear Ms. Davidson: In your letter dated March 11, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a three ring binder that is composed of paperboard covered in coated paper. It is described as an oversized media binder measuring approximately 12 ¾” by 11 ¾”. You state in your request that the binder will be used to hold CD storage pages that are designed to hold up to eight CDs, CD ROMs or DVDs- four per side. You further state that the storage pages are sold separately. One sample storage page is in the binder for display purposes only. The applicable subheading for the binder will be 4820.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binders (other than book covers), folders and file covers: Looseleaf binders. The rate of duty will be Free. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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