The tariff classification of ring binders and a zippered carrying case from China

NY H86847 January 15, 2002 CLA-2-42:RR:NC:TA:341 H86847 CATEGORY: Classification TARIFF NO.: 4202.12.8030; 6307.90.9889 Mr. Juan Dominquez Wal Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of ring binders and a zippered carrying case from China Dear Mr. Dominquez: In your letter dated December 27, 2001, you requested a tariff classification ruling. You have submitted three samples with your request, identified as styles Z235B, WM-343 and WM-334. Style Z235B is a ring binder consisting of a zippered cover of textile materials. The exterior dimensions are 14” x 11.75” x 2.25”. The interior is permanently fitted with a metal, 1.5” three ring binder. The interior left side has one open slot 13’ wide by 7” deep, one open slot 7” wide by 6” deep, and three penholders, a disc slot and clear I.D. cardholder. The exterior has two open slots. Style WM-343 is a ring binder consisting of a textile cover of textile materials. It is the same size and is fitted on the interior as style Z235B. The exterior has one flap pocket with hook and loop closures. Style WM-334 is a zippered carrying case designed to contain sundry stationery-related items as well as a permanently mounted three-ring binder. The overall dimensions are 14” x 1.5” x 2.5”. The exterior is of man-made textile materials. The interior left side is fitted with a double compartment accordion folio, one 7”x 6” open pocket, three penholders and a disc pouch. The exterior front has a hanging storage pouch which contains two zippered storage areas, a 13” x 7” x 2” storage folder, 5 card slots and a clear plastic I.D. card holder. The combination of the pouches and other fittings are secured by a hook and loop flap closure. Styles Z235B and WM-343 when viewed, as an entirety is stationery articles made up to facilitate writing. However, item WM-334 is made up to be a carrying case for sundry stationery articles including the ring binder. Items Z235B and WM-343 are not of a kind classified in HTS 4202. Item WM -334 is a carrying case of the kind similar to the briefcases and attaché cases of HTS 4202. The applicable subheading for styles Z235B and WM-343, the ring binders will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles… Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for style WM-334, the carrying case, will be 4202.12.8030, HTS, which provides for attache cases, briefcases, school satchels occupational luggage cases and similar containers, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 18.1 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division