The tariff classification of a looseleaf bound notebook, from China

NY J80117 January 30, 2003 CLA-2-48:RR:NC:2:234: J80117 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Mr. Joseph Stinson Director of Import Administration Liss Global, Inc. 7746 Dungan Road Philadelphia, Pennsylvania 19111 RE: The tariff classification of a looseleaf bound notebook, from China Dear Mr. Stinson: In your letter dated January 6, 2003, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. The sample is a three-ring looseleaf binder, with zippered closure. You describe it as “BTS Binder Textured Neo, Mfg Item # 70776”. The sample bears a label with bar-code ending in 70075. It is submitted containing (binding) a thin package of lined notebook paper; subsequent telephone communication confirms that the product will be imported containing ten (10) sheets of lined paper similarly bound. The article is composed mainly of PVC (a plastic), and cardboard. It is black and green in color. In closed condition it measures about 13 ½” x 11 ¼”, and has a depth at the spine of about 2 1/8”. It bears the trade name “Plan Ahead” ™, and is marked to indicate it has a 1 ½” Capacity. The applicable subheading for the “Binder Textured Neo” described will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Notebooks of paper, other than bound. The rate of duty will be Free. (In your letter, you suggest classification under 3926.10.0000, HTS. This product, however, is described more specifically at the 4 digit level in heading 4820 as “Notebooks of paper” than in heading 3926 as “Other articles of plastics” [GRI 1, 3]. Looseleaf bound articles are not considered “bound” for purposes of 4820.10.20 [USCA, 98-1569, March 12, 2002, Mead Corp. v. U.S.].) 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