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NY E88467




October 26, 1999

CLA-2-39:RR:NC:SP:221 E88467

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 6307.90.9989

Ms. Christina I. Jurado
Fritz Companies, Inc.
9800 La Cienega Blvd., 12th Floor
Inglewood, CA 90301-2063

RE: The tariff classification of ring binders from China.

Dear Ms. Jurado:

In your letter dated September 29, 1999, on behalf of Franklin Covey, you requested a tariff classification ruling.

Five sample ring binders were provided with your letter. Four of the samples are zippered; one is a simple bifold. None of the ring binders are imported with paper, though all are designed to hold paper pads, calendars, address/telephone books and similar stationery products. The five ring binders will be imported in black and burgundy, each with its own SKU#. Only the black samples were provided. It is assumed that the burgundy products are identical but for the color. The outer surface is said to be composed of polyurethane sheeting backed with “non-woven coagulated 80% cotton and 20% polyester.” However, an examination of the samples reveals that the backing varies among the samples.

SKU#19688 (black) and #19689 (burgundy) and SKU# 10305 (black) and #10306 (burgundy) have an outer surface composed of cellular plastics sheeting backed with a brushed woven fabric. This is a textile material for tariff purposes. SKU#11329 (black) and #11330 (burgundy) have an outer surface composed of a cellular plastics material backed with a plain knit fabric. This is a plastics material for tariff purposes. SKU#10989 (black) and #10990 (burgundy) and SKU# 11497 (black) and #11531 (burgundy) have an outer surface composed of an embossed cellular plastics material with a reinforcing nonwoven fabric. This is also a plastics material for tariff purposes. The samples are being returned as you requested. However, please note that the samples were damaged during examination.

The applicable subheading for SKU# 19688, 19689, 10305 and 10306 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles of textile fabric, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for SKU#11329, 11330, 10989, 10990, 11497 and 11531 will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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