The tariff classification of divider sheets for loose-leaf binders, from China.

NY H80174 April 30, 2001 CLA-2-48:RR:NC:SP:234 H80174 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Donna M. Dion CVS Inc. One CVS Drive Wonsocket, RI 02895 RE: The tariff classification of divider sheets for loose-leaf binders, from China. Dear Ms. Dion: In your letter dated April 19, 2001, you requested a tariff classification ruling. The merchandise in question is identified as item #139411, a “5-pack of index dividers to be used in binders.” A photo of the product was submitted for our review. It shows a package containing five 8½” x 11” sheets, said to be made of 100% heavy-duty paper, each having a different color and a tab projecting from one edge. While we presume that the sheets may be hole-punched to permit insertion into a ring binder, this aspect is not visible in the photo. The applicable subheading for the #139411 index dividers will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 1.6%. 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division