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NY 885713




May 12, 1993

CLA-2-48:S:N8: 234 885713

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Mr. Steven Mckeever
Davies, Turner & Co.
113 Chestnut St
Philadelphia, Pennsylvania 19106-3092

RE: The tariff classification of Loose-leaf binder dividers, from Singapore.

Dear Mr. Mckeever:

In your letter dated April 28, 1992, to the District Director, Philadelphia, on behalf of your client, Phoenix Stationery Products, you requested a tariff classification ruling.

Samples were submitted, and will be retained for reference. They are shrink-wrapped paperboard cards or sheets, approximately 8 1/4 inches by 5 1/2 inches, hole-punched for insertion as "pages" of a loose-leaf book, each having a colored plastic tab attached to it, with the abbreviation of the name of a month printed on the tab.

The wrapped set of 12 cards, named "Phoenix Indexes", Article No. M12, "Month Dividers", which will fit "Standard 8 1/2" x 5 1/2" 3 ring binders", is used to organize the pages of a looseleaf book into sections. The proposed imports will also involve dividers indexed Alphabetically and Numerically.

The applicable subheading for sets of month dividers (and similar sets of dividers) will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated articles of paper or paperboard. The rate of duty will be 5.3 percent ad valorem.

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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