The tariff classification of a binder from China

N207237 March 23, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0020 Ms. Alice Liu Atico International, Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a binder from China Dear Ms. Liu: In your letter dated February 14, 2012, you requested a tariff classification ruling. The ruling was requested on a binder designated as Item Number C068RA03164. The binder is constructed of a paperboard spine and core with polyvinyl chloride (PVC) exterior covers. The dimensions are 9¾ inches (w) x 1 inch (d) x 11½ inches (h). The bottom portions of the left and right interior covers contain a see-thru vinyl pocket to hold documents and the center spine is affixed with a (½ inch) three ring mechanism. The purpose of the binder is to store, hold and organize loose-leaf paper or similar articles. The submitted sample will be returned as you requested. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division