U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
4820.10.2050
$36.6M monthly imports
Compare All →
Federal Register
8 docs
Related notices & rules
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
32 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly
The tariff classification of fabric-covered notebooks, portfolios and binders from China.
NY 890159 September 16, 1993 CLA-2-48:S:N8:234 890159 CATEGORY: Classification TARIFF NO.: 4820.10.2050; 6307.90.9986 Ms. Winnie Chu Pericles Enterprises Limited No. 3, 6/F., Wah Wai Industrial Centre 38-42 Au Pui Wan Street, Fotan N.T., HONG KONG RE: The tariff classification of fabric-covered notebooks, portfolios and binders from China. Dear Ms. Chu: In your letter dated September 7, 1993, you requested a tariff classification ruling. Four samples were submitted and will be retained for reference. Item 42-001, "Denim Wire Bound Notebook Folio," consists of a spiral-bound, 100-sheet lined paper notebook, the back cover of which has been slipped into a pocket inside an 8 3/4 x 11 1/2 inch folder. The folder is made of denim fabric which envelops a cardboard stiffener and foam padding; it features a strap closure with a hook-and-loop type fastener. Item 42-002, "Denim Port-Pac-Folio," is a similar article, except that the folding nylon cover contains a slip-in 3-ring binder which holds 100 sheets of lined filler paper, three paper "portfolios" (folders with inside pockets), and a spiral-bound "planning calendar." The 11" x 12 1/2" fabric cover also incorporates interior pockets for holding small items. Item 42-003, "Denim School Ensemble Binder," is another 11" x 12 1/2" textile folder with strap closure. In this instance it contains a slip-in metal 3-ring binder which holds 100 sheets of lined filler paper and five tabbed subject dividers. The binder is also said to hold a 12-page "printed planner," but that is missing from the submitted sample. The applicable subheading for items 42-001, 42-002 and 42-003 will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The rate of duty will be 4%. Item 42-004, "Denim Zipper Binder," is a 12" x 14" folding fabric cover, similar in construction to those described above, but in this instance having a zipper closure. It has interior storage pockets and a metal 3-ring binder, but no pages or other paper inserts. The applicable subheading for item 42-004 will be 6307.90.9986, HTS, which provides for other (non-enumerated) made up textile articles. The rate of duty will be 7%. There are no quotas or visa requirements currently applicable to any of the above items. We note that some of the samples are not marked with their country of origin. The goods will be required to be so marked, permanently, legibly, and in a conspicuous place, upon importation into the United States. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport