The tariff classification of a document cover, from China

NY J81712 March 18, 2003 CLA-2-48:RR:NC:2:234 J81712 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, Michigan 49504 RE: The tariff classification of a document cover, from China Dear Mr. Morse: In your letter dated March 10, 2003, on behalf of your client, Meijer Distribution, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. The sample is designated Document cover w/PVC front cover, Item # 500860, UPC # 7-13733-97032. It is a folder used to protect documents or other papers that would be used in a presentation. The front cover is a clear PVC sheet attached to a back cover of white laminated paper. The material breakdown is 70% paper and 30% PVC. The article measures about 8 ½” x 11”. You frame the issue as “whether 3926.10 plastic school or office supplies or 4820.30 paper school or office supplies” is the appropriate classification. This article is a composite good, made of two materials, neither of which may be said to give the article its essential character. In this circumstance, classification will fall in the provision describing the material which occurs last in numerical order. The applicable subheading for the document cover, Item # 500860, as described, will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for:… binders (looseleaf or other), folders, file covers…of paper or paperboard: Binders (other than book covers), folders and file covers: Other (than looseleaf binders). The rate of duty will be 0.5 % 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