The tariff classification of Vinyl Art Binder from China

N269993 November 2, 2015 CLA-2-39:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Ron K Brengartner Command Plastic Corporation 123 West Avenue Tallmadge, OH 44278 RE: The tariff classification of Vinyl Art Binder from China Dear Mr. Brengartner: In your letter dated October 23, 2015, you requested a tariff classification ruling. The sample submitted will be returned to you. The sample submitted is a Vinyl Art Binder measuring approximately 39 ½” x 30 ” . The binder is used to store artwork that will later be framed or mounted by a retail store. The binder will consist of two layers of clear flexible vinyl of a thickness up to 0.010”. The binder has three edges which are closed with a vinyl binding. The top edge has similar sewn bindings but is left open to allow insertion of the artwork. A single piece of chipboard is loosely fitted inside the binder to help maintain flatness. The binder contains no handles, zippers, metal rings or any other attachments. However, in your letter, you indicated that the binders will be sold in various sizes ranging up to approximately 54” x 54”. The applicable subheading for the Vinyl Art Binder 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 rate of duty will be 5.3 percent ad valorem. You suggest classification in subheading 4820.30.0020, Harmonized Tariff Schedules of the United States (HTSUS), which provides for binders, folders and file covers of paper or paperboard. You claim that this is a specific provision for the binder. However, to be classified in heading 4820, the binder must be "of paper or paperboard." That is, the paper or paperboard must impart the essential character of the binder. In this instance, the paperboard merely acts as reinforcement for the plastic sheeting. It is the plastic sheeting which actually forms the binder as well as the pockets to store papers  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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division