The tariff classification of report covers (binders or folders), of paper, paperboard and plastic, from Mexico.

NY A82737 May 1, 1996 CLA-2-48:RR:NC:GI:234 A82737 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. John B. Alsup Alsup & Alsup, Inc. P.O. Box 1251 Del Rio, TX 78841 RE: The tariff classification of report covers (binders or folders), of paper, paperboard and plastic, from Mexico. Dear Mr. Alsup: In your letter dated April 22, 1996, on behalf of your client, Ibico, Inc., you requested a tariff classification ruling. Two samples identified as "presentation packages" were submitted and will be retained for reference. Each is a shrink-wrapped kit containing components intended to be made into "report-cover" style binders, i.e., those used to hold and enhance the appearance of documents such as reports, sales presentations, company data and the like. Pack #1 consists of the following: 4 sets of cardboard covers (8 pieces, each an 8 1/2" x 11" sheet of design-printed, plastic-coated paper- board) $ .60 4 spiral-like plastic binding strips .08 5 title sheets (8 1/2" x 11" sheets of blank white paper printed with decorative border) .25 1 retail package .29 Total Cost $1.22 Pack #2 consists of the following: 4 sets of covers: 4 pieces cardboard covers (as described above) $ .30 4 pieces clear, flexible plastic covers (8 1/2" x 11") .27 5 title sheets (as described above) .25 4 spiral-like plastic binding strips .08 1 retail package .29 Total Cost $1.19 It appears that in order to complete these articles, the user will have to punch holes along one edge of the covers and title sheets, then insert the binding strips. For tariff purposes, the kits will be considered unfinished/unassembled binders. The applicable subheading for both of the "presentation packages" will be 4820.30.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for binders, folders and file covers, of paper or paperboard, other than looseleaf binders. The general rate of duty will be 4.2%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division