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NY R00072




February 11, 2004
CLA-2-39:RR:NC:SP:221 R00072

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Juan Macias Dominguez
Wal-Mart Stores, Inc.
601 North Walton
Mail Stop #0410-L32
Bentonville, Arkansas 72716-0410

RE: The tariff classification of a looseleaf binder from China.

Dear Mr. Dominguez:

In your letter dated January 12, 2004, you requested a tariff classification ruling.

No sample was submitted with your request. The product is described as an empty three-ring looseleaf binder. It is made of plastic sheeting with a paperboard stiffener and a metal ring-binder mechanism. There is an additional clear layer of plastics over the top layer of plastics, which allows a printed picture between the two layers of plastics to show through. On the inside of the binder there are two clear plastic pockets for holding loose paper.

You reference NY ruling 875512 and suggest classification in subheading 4820.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for looseleaf binders of paper or paperboard. The binder of NY 875512 was of a different construction than the binder described in your ruling request. The essential character of the binder in your request is imparted by the plastic components.

The applicable subheading for the three-ring looseleaf binder will be 3926.10.0000, HTS, which provides for other articles of plasticsoffice 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 (646) 733-30231.

Sincerely,

Robert B. Swierupski
Director,

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