The tariff classification of two and four ring binders from China.

NY G86631 February 20, 2001 CLA-2-39:RR:NC:SP:221 G86631 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 4820.30.0020 Ms. Rebecca T. Watkins George S. Bush & Co., Inc. P.O. Box 8829 Portland, Oregon 97208-8829 RE: The tariff classification of two and four ring binders from China. Dear Ms. Watkins: In your letter dated January 15, 2001, on behalf of Rundel Products, Inc., you requested a tariff classification ruling. Four samples were provided with your letter. Article A is a two ring binder with an outer and inner surface of polyvinyl chloride (PVC) sheeting and a middle layer of paperboard. Article B is a two ring binder composed of paper and paperboard. Article C is a two ring binder with an outer surface of PVC sheeting over a foamed layer of plastic and paperboard and an inner layer of PVC sheeting. Article D is a zippered four ring binder with an outer layer of PVC sheeting over a layer of foamed plastic and paperboard and an inner layer of PVC sheeting. As you requested, the samples are being returned. Please note that the samples were damaged during examination. The applicable subheading for the ring binders labeled A, C and D will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the ring binder labeled B will be 4820.30.0020, HTS, which provides for other looseleaf binders of paper or paperboard. The rate of duty will be 1.6 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division