CBP Ruling N220465 — The tariff classification of a binder from China

Tariff classification

Headings: 4820

Product description

Your letter was received in our office on June 7, 2012. The ruling was requested on an item designated as Item Number A068RA03571, “Lever Arch Two Ring Binder”. You submitted a sample of the item for our examination. The submitted sample is constructed of a rigid paperboard core between polyvinyl chloride (PVC) exteriors. The paperboard binder measures approximately 11inches (w) x 2 inches (d) x 12½ inches (h). The interior covers contain an index area and a printed conversion table on the left hand side and a lever arch two ring mechanism with a paper clamp attached on the right hand side. The front cover has two reinforced metal openings which allow for the protrusion of the two ring mechanism. The exterior center spine has a clear plastic window pocket to accommodate a card for convenient labeling and a circular opening at the lower portion of the spine which is reinforced with a metal ring.

CBP rationale

The applicable subheading for Item Number A068RA03571, Lever Arch Two Ring 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

N220465 July 6, 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 May 25, 2012, you requested a tariff classification ruling. Your letter was received in our office on June 7, 2012. The ruling was requested on an item designated as Item Number A068RA03571, “Lever Arch Two Ring Binder”. You submitted a sample of the item for our examination. The submitted sample is constructed of a rigid paperboard core between polyvinyl chloride (PVC) exteriors. The paperboard binder measures approximately 11inches (w) x 2 inches (d) x 12½ inches (h). The interior covers contain an index area and a printed conversion table on the left hand side and a lever arch two ring mechanism with a paper clamp attached on the right hand side. The front cover has two reinforced metal openings which allow for the protrusion of the two ring mechanism. The exterior center spine has a clear plastic window pocket to accommodate a card for convenient labeling and a circular opening at the lower portion of the spine which is reinforced with a metal ring. The applicable subheading for Item Number A068RA03571, Lever Arch Two Ring 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

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