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NY I88760





November 27, 2002

CLA-2-48:RR:NC:SP:234 I88760

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.30.0040

Ms. Anne Marie Stefan
O’Neill & Whitaker, Inc.
1550 Higgins Road (Suite 106)
Elk Grove Village, IL 60007

RE: The tariff classification of unfinished looseleaf binders from China.

Dear Ms. Stefan:

In your letter dated November 8, 2002, you requested a tariff classification ruling on behalf of your client, Hong Kong Stationery.

Two samples were submitted and are being returned to you as requested. Each is a paperboard folder composed of two 10” x 11½” “leaves” attached to a 1¼”-wide spine. The paperboard is coated or covered with a very thin layer of plastic. Each sample has a small interior pocket. In one folder, the pocket is made of coated paper, while in the other it is made of plastic. Otherwise, the two samples are the same.

You state that the folders will be imported either in the same condition as the samples, or, in other instances, with a metal strip attached to the inside of the spine. Following importation into the United States, your client will be attaching ring-binder mechanisms to the folders.

The applicable subheading for the imported folders, either with or without attached metal strips, will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, of paper or paperboard. The rate of duty will be 1.1%. 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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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