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NY C85961




April 2, 1998

CLA-2-48:RR:NC:2:234 C85961

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050

Ms. Analisa Leggatt
Assistant Compliance Officer
Expeditors International of Washington, Inc. 601 North Nash Street
El Segundo, California 90245

RE: The tariff classification of two bound looseleaf notebooks, from China.

Dear Ms. Leggatt:

In your letter dated March 24, 1998, on behalf of your client, Dolgencorp, Inc., you requested a tariff classification ruling for two articles, which you refer to as "nylon binder portfolio with zipper" and "nylon binder portfolio". Samples were submitted, and will be returned, as requested.

The sample, "nylon binder portfolio", is marked on a paper band as being article 3-456-3016. This is described in your letter as follows:

SKU #3-456-3016 is a nylon binder portfolio. This item is constructed of nylon textile material. The interior is lined with textile material and it is equipped with two mesh zippered compartments (one on the inside and one on the outside). There are other compartments for school related items. This case also includes a three ring binder with 10 1/2" x 8" wide ruled paper and 4 11" x 9 1/4" pocket tab dividers with student helpers. It measures approximately 12 1/4" x 10 1/2" x 1 1/4", and is secured by a double velcro (r) closure.

The sample, "nylon binder portfolio with zipper", is not itself marked with an article or style number. This is described in your letter as follows:

SKU #3-456-3059 is a nylon binder portfolio with zipper. This item is constructed primarily of nylon textile material. The interior is lined with textile materials and features three zippered and
one velcro (r) compartments and other compartments for school related items, a three-ring binder, and it is supplied with 10 1/2" x 8" wide ruled paper and 4, 11" x 9 1/4" pocket tab dividers with student helpers. This case measures approximately 13" x 11" x 1 3/4" and is secured by means of a zipper closure.

You propose classification for these articles in HTS subheading 4202.12.8030, which provides for: Attache cases, brief cases, etc., etc., and you cite a previously issued ruling, addressed to another party, for goods which you believe are the same or similar, for tariff purposes, to the present articles.

We have carefully considered your proposal, and reviewed the cited prior ruling, but do not agree either that the merchandise of the cited ruling is sufficiently like the present articles to be controlling in this case, or that your proposed classification is appropriate to them.

The applicable subheading for these products, SKU #3-456-3016 and SKU #3-456-3059, as described, will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for: Notebooks (of paper or paperboard), bound. The rate of duty is 2.4 percent ad valorem. There are no visa or quota requirements attached to this classification.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Robert B. Swierupski

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