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NY 875512


June 24, 1992

CLA-2-48:S:N1:234 875512

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.30.0020; 4820.10.2050; 4820.30.0040; 4820.10.2020

Mr. Fred Shapiro
Fasco (USA) Ltd.
2 Three Gables Road
Morris Township, N.J. 07960

RE: The tariff classification of 3-ring binders (plastic/ paperboard/metal), notebooks, pocket portfolios (paper folders), note pads and theme books from China.

Dear Mr. Shapiro:

In your letter dated June 16, 1992, you requested a tariff classifica- tion ruling. Five samples were submitted and will be retained for reference.
Item 1 is an empty (unfilled) 3-ring looseleaf binder which measures about 2 x 10 1/2 x 11 1/2 inches when closed. It consists of a metal ring-binder mechanism which is permanently mounted inside a folding cover made of stiff paperboard sandwiched between plastic (PVC) sheeting. The plastic on the exterior is transparent, allowing a colorful, eye-catching design (printed on the paperboard) to show through. The inside of the cover incorporates pockets for holding loose papers and the like.

Although on some occasions Customs has taken the position that the plastic surface material on such composite binders imparts their essential character, in this instance we find that the paperboard, because of its printed design (which appears to be of prime importance in the marketability of the item), plays the dominant role. Therefore, the applicable subheading for Item 1, the empty 3-ring binder, will be 4820.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for looseleaf binders of paper or paperboard. The rate of duty will be 5.3%.

Item 2 is a looseleaf binder similar to Item 1, except that it comes filled with a quantity of lined writing paper and two "pocket paper portfolios" (see description for item 3 below). Also, unlike Item 1, this binder's cover features a "Velcro" flap closure.

The applicable subheading for Item 2, the 3-ring, flap- closure binder containing writing paper and pocket portfolios, will be 4820.10.2050, HTS, which provides for notebooks. The rate of duty will be 4%.

Item 3, a "2-pocket paper portfolio," is a lightweight paperboard folder that measures 9 1/2 x 12 inches when closed. It is hole-punched so that it can be inserted into a 3-ring binder. Each side of the interior incorporates a pocket for holding loose papers.

The applicable subheading for Item 3, the "2-pocket paper portfolio," will be 4820.30.0040, HTS, which provides for binders, folders and file covers, other than looseleaf binders, of paper or paperboard. The rate of duty will be 5.3%.

Item 4 is a "100 count diecut note pad." It consists of 100 3 1/4 x 4 1/2 inch sheets of paper bound along one edge with an adhesive strip; it has a printed paper cover and a cardboard backing sheet. Each page of the pad, which is designed for use by children, is printed with a muted pictorial image which can be written over.

The applicable subheading for Item 4, the "100 count diecut note pad," will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 4%.

Item 5 is an "8 1/2 x 10 1/2 inch 50 count theme book." It consists of 50 sheets of blank, lined writing paper, spiral (wire) bound on the left side, with paperboard covers.

The applicable subheading for Item 5, the "8 1/2 x 10 1/2 inch theme book," will be 4820.10.2050, HTS, which provides for notebooks. The rate of duty will be 4%.

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

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