The tariff classification of a School Ensemble Binder, #960518, from China

NY J84349 May 5, 2003 CLA-2-48:RR:NC:2:234 J84349 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Cheryl Santos Customs Compliance Specialist CVS/Pharmacy One CVS Drive Woonsocket, Rhode Island 02895 RE: The tariff classification of a School Ensemble Binder, #960518, from China Dear Ms Santos: In your letter dated April 29, 2003, you requested a tariff classification ruling for the referenced article. A sample was provided, which will be returned, as requested. The sample is a 3-ring binder, with a polyester cover and Velcro ™ security strap closure. There is a zippered storage pocket and loose paper pockets on the inside of the binder. Included in the binder are 5 tab index dividers, a monthly planner, and 100 sheets of notebook paper. The article is marked with labels identifying it as a product of “Mead”, and being “Five Star” and “First Gear®”. It is appropriately also marked “Made in China”. The applicable subheading for the Ensemble Binder as described will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Registers account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles (of paper or paperboard): Other (than Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles. The rate of duty will be Free. 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