Paper-binding covers

HQ 085972 March 20, 1990 CLA-2 CO:R:C:G 085972 RFC CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. Jack Alsup Alsup and Associates P.O. Box 1251 Del Rio, Texas 78841 RE: Paper-binding covers Dear Mr. Alsup: This ruling letter is in response to your request of March 21, 1989, on behalf of IBICO, Inc., concerning classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for goods described as paper-binding covers. The goods are produced in Mexico and samples were submitted for examination. FACTS: The submitted samples consist of three sheets of paperboard used as covers for binders. ISSUE: Whether paper-binding covers should be classified under the subheading in the HTSUSA for "binders, folders and file covers" as "other articles." LAW AND ANAYLSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." In the instant case, the above-described goods are merely in the nature of and for use with binders, folders and file covers. Therefore, the above- described goods should be classified under the subheading in the HTSUSA for "binders, folders and file covers" as "other articles." -2- HOLDING: The above-described goods are classified under subheading 4820.30.0040, HTSUSA, which provides for registers, account books...binders, folders and file covers, other. The dutiable rate of the goods is 5.3% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division