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NY M84216




August 10, 2006

CLA-2-39:RR:NC:N2:221 M84216

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 9608.10.0000

Mr. Ron Wardle
Red Rhino Group
3283 North Summerbrook Place
Meridian, ID 83642

RE: The tariff classification of binders from China

Dear Mr. Wardle:

In your letter dated July 3, 2006, you requested a tariff classification ruling.

The sample submitted with your request is a zippered three-ring looseleaf binder. The binder is made of cellular plastic sheeting that is reinforced with nonwoven textile backing. The binder incorporates cardboard stiffeners. The metal rings are 1.5 inches in diameter. The binder incorporates a ball point pen inserted into a loop on the interior left panel. It also includes a paper pad inserted into a slit cut into the interior right panel. No looseleaf paper is included with the binder. The product is essentially an empty three ring binder. The padholder feature is auxiliary and secondary to the article’s primary function as a looseleaf binder.

The submitted sample of the zippered binder is identified as item TIB-BP. It will be imported in a version without the blank paper pad, identified as item TIB-BNP. You state that the binder will also be imported without the zipper closure. The non-zippered version is identified as item TIB-BPNZ when imported with the blank paper pad and as item TIB-BNPNZ when imported without the blank paper pad.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the binder with pen and pad to be a set for tariff classification purposes, with the essential character imparted by the binder.

You also request a ruling for the ball point pen when imported separately. The pen is composed of a black coated brass tube, gold plated accents, and company logo laser engraved on the barrel. The pen is identified as item TI-PB.

The sample is being returned as you requested.

The applicable subheading for the binders, whether imported with or without the zippered closure and whether imported with or without the paper pad inserted into the slot on the interior panel, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the ball point pen, when imported separately from the binders, will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8¢ + 5.4% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Binders imported with paper pads may be subject to antidumping (AD) duties on the pads. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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