The tariff classification of a 3-ring binder with inserts of paper and other materials, from China.

NY L82419 February 11, 2005 CLA-2-48:RR:NC:SP:234 L82419 CATEGORY: Classification TARIFF NO.: 4820.10.4000 Ms. Debbie Carchidi Quiksilver Americas, Inc. 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of a 3-ring binder with inserts of paper and other materials, from China. Dear Ms. Carchidi: In your letter dated February 2, 2005, you requested a tariff classification ruling. A sample described as a 3-ring binder designed for school use was submitted for our examination and is being returned to you as requested. The sample bears the identifying name “Roxy,” together with RN #114199 / CA #32350. It consists of a metal 3-ring binder mechanism permanently attached at the spine of a textile-fabric jacket (folder) measuring approximately 10¾” x 12½” x 2¾” in the closed position. You state that the jacket is made of 100% polyester with 100% nylon lining fabric. The product includes three hole-punched inserts, which have been mounted on the metal rings: A shrink-wrapped packet containing a quantity of loose, ruled sheets of writing paper (8½” x 11”) A 9” x 11¼” paper folder with internal pockets A flat, 8½” x 11” textile-fabric pouch with a full-length zipper closure. One of the exterior surfaces of this insert incorporates an appended blister-style compartment, made of clear plastic and having its own zipper, suitable for holding pencils and the like. Adjacent to this are two small, windowed pockets, one empty and the other occupied by an electronic calculator. The binder’s jacket features a short strap closure with a hook-and-loop style fastener. The interior surfaces of the jacket incorporate pen loops as well as pockets for holding loose papers. The applicable subheading for the complete “Roxy” binder, imported containing all inserts as described above, will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for articles similar to bound notebooks, of paper or paperboard. 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