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NY 860989


March 12, 1991

CLA-2-39:S:N:N3G:221 860989

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.8700

Mr. John W. Cain
Cain Customs Brokers, Incorporated
McAllen Foreign Trade Zone
6620 S. 36th - Building "I"
McAllen, Texas 78503

RE: The tariff classification of flexible document binders with tabs from Mexico.

Dear Mr. Cain:

In your letter dated February 22, 1991, on behalf of Spiral Binding Company, you requested a tariff classification ruling.

The flexible document binders are composed of plastics. The binders have tabs, and they are used to bind documents in binders and books, while providing any easy method of turning pages. The flexible document binders will be imported with the tabs in both the rolled and flat states.

The applicable subheading for the flexible document binders will be 3926.90.8700, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...flexible plastic document binders with tabs, rolled or flat. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.90.8700, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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