N101756 N1 Ruling Active

The tariff classification of nylon binders from China

Issued May 12, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.30.0020

Headings: 4820

Product description

You submitted an electronic ruling request for Item 081-13-1042 which you describe as a three-ring nylon binder with a paper/paperboard core that is designed to hold and organize loose-leaf paper or similar articles.

CBP rationale

The applicable subheading for the vinyl binders with paperboard cores will be 4820.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks .

Full text

N101756 May 12, 2010 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0020 Ms. Toni Dembski-Brandl Target Corporation 1000 Nicollet Mall, TPS 3155 Minneapolis, MN 55403 RE: The tariff classification of nylon binders from China Dear Ms. Dembski-Brandl: In your letter dated April 15, 2010 you requested a tariff classification ruling. You submitted an electronic ruling request for Item 081-13-1042 which you describe as a three-ring nylon binder with a paper/paperboard core that is designed to hold and organize loose-leaf paper or similar articles. You state that the binder is composed by weight of 30% paperboard, 60% nylon, and 10% steel. The binder has an interior pocket for storage and an exterior Velcro closure. It will be sold in the school and office (stationery) department of your stores along with a variety of office and school supplies including loose-leaf paper. The applicable subheading for the vinyl binders with paperboard cores will be 4820.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks . . . and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover board and book jackets) of paper or paperboard: Binders (other than book covers), folders or 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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