The tariff classification of Three Ring Notebook Binder, from China

NY H87039 January 9, 2002 CLA-2-48, 39:RR: NC: 2:234 H87039 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. John A. Whitaker O’Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, Missouri 64108 RE: The tariff classification of Three Ring Notebook Binder, from China Dear Mr. Whitaker: In your letter dated December 27, 2001, on behalf of your client, Apego, Inc., Monroe, Georgia, you requested a tariff classification ruling. A sample was provided, which will be returned, as requested. The sample is designated Stock No. 26609, Three Ring Notebook Binder (PVC Cover). It measures about 13 ½” x 11 ½” x 3”, is green in color and is slide-fastened on three sides. In the interior is a permanently fastened metal three ring binder mechanism, and a zippered pocket on one side. You ask for classification for this article under two “scenarios”: Scenario 1: With 50 sheets of three ring lined notebook paper and 5 tabs. This has an estimated F.O.B. cost of $3.80. You believe the correct H.S. # to be 4820.10.2020. Scenario 2: without any three ring lined notebook paper or tabs. This has an estimated F.O.B. cost of $ 3.45. You believe the correct H.S. # to be 3926.10.0000. Scenario 1: Application of the provision 4820.10.2020 to looseleaf bound books is currently before the Court of Appeals for the Federal Circuit, on remand from the Supreme Court, in the case of Mead Corporation v. United States, 533 U.S. 218. Accordingly we are prohibited by 19 CFR Section 177.7(b) from issuing a ruling letter at this time. Scenario 2: We agree with your proposal. The applicable subheading for this product 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. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division