United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C86196 - NY C86246 > NY C86244

Previous Ruling Next Ruling
NY C86244





April 27, 1998

CLA-2-48:RR:NC:SP:234 C86244

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2010; 6307.90.9989

Ms. Joy Lyn Antunes
Norman Krieger, Inc.
5761 W. Imperial Hwy.
Los Angeles, CA 90045

RE: The tariff classification of textile "binders" with paper log-book inserts, from China.

Dear Ms. Antunes:

In your letter dated April 6, 1998, on behalf of Underwater Diving, Inc. (Chatsworth, CA), you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.

The first sample consists of a metal 3-ring binder mechanism which is permanently mounted inside a zippered textile-fabric folder measuring approximately 7 3/4" x 10 1/2" x 2". The binder holds about 25 paper sheets (looseleaf inserts) intended to serve as a "dive log." Most of the sheets are lined and captioned for the recordation of details concerning specific underwater diving missions, including date, location, conditions, purpose, depth, elapsed time, etc. Additional pages are formatted for the entry of notes, maps and equipment records. The interior of the textile folder also incorporates several empty storage pockets.

The second item is a similar, but smaller (7" x 9 1/2" x 1") zippered textile folder which does not have a ring binder inside. Instead, it has a 20-page staple-bound paper "diver's log" which has been slipped into one of the interior pockets. This diver's log is a blank book with a format similar to that of the loose-leaf version described above.

We note your suggestion that these items might be classifiable in heading 4202 of the Harmonized Tariff Schedule of the United States (HTS). However, that heading generally does not apply to binders and/or covers of this kind.

The ring-binder version of this merchandise, which as described above consists of a textile cover with an integral binding mechanism complete with pages, will be treated for tariff purposes as a bound book.

The other (smaller) version will be regarded as a multi-use, multi-pocket textile folder being imported with an independent, staple-bound log book. The two components in this instance will be classified separately.

The applicable subheading for the textile folder with permanent ring binder and "dive log" looseleaf pages will be 4820.10.2010, HTS, which provides for diaries...bound. The rate of duty will be 2.4%.

The applicable subheading for the textile folder without ring binder, not including the accompanying staple-bound log book, will be 6307.90.9989, HTS, which provides for other (non-enumerated) made-up textile articles. The rate of duty will be

The applicable subheading for the staple-bound paper "diver's log" will be 4820.10.2010, HTS, which provides for diaries...bound. The rate of duty will be 2.4%.

This ruling is being issued under the provisions of Part 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,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: