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NY 815182




October 16, 1995

CLA-2-48:R:N4:234 815182

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050; 4820.30.0040

Mr. Bud Coppersmith
L.E. Coppersmith, Inc.
1159 Ellis Ave.
Bensenville, IL 60106

RE: The tariff classification of paper notebooks and folders mounted in textile-covered binders, from China.

Dear Mr. Coppersmith:

In your letter dated September 22, 1995, on behalf of It's Academic (Buffalo Grove, IL), you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.

The first sample consists of a 12" x 14" x 2" zippered nylon textile case which contains a quantity of lined, hole-punched looseleaf paper mounted in a 3-ring binder. (The metal binder mechanism is riveted to a sheet of stiff plastic, which in turn has been slipped into a pocket inside the nylon case.) The case also incorporates several storage pockets, most of which feature either a zipper or a "Velcro"-style flap closure.

The applicable subheading for the above-described textile- covered binder containing writing paper will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be 3.6%.

The second sample consists of a similar nylon cover or case (with a "Velcro"-style flap closure instead of a zipper) which again contains a slipped-in ring binder. In this instance, the binder holds three design-printed paperboard folders, each of which has dual interior pockets suitable for holding loose papers. No writing paper is provided.

The applicable subheading for the textile-covered binder containing paperboard folders will be 4820.30.0040, HTS, which provides for other (than certain enumerated) folders of paper or paperboard. The rate of duty will be 4.8%

This ruling is being issued under the provisions of Section 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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

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