The tariff classification of a three-ring binder from China.

N009699 May 7, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez St. Carson, CA 90895 RE: The tariff classification of a three-ring binder from China. Dear Mr. Romero: In your letter dated April 13, 2007, you requested a tariff classification ruling. A sample was provided with your letter. The article is a three-ring plastic binder supported by three separate cardboard stiffeners. The back and front inside covers each have a plastic pocket or pouch in which papers can be stored. You suggest classification in subheading 4820.30.0020, Harmonized Tariff Schedules of the United States (HTSUS), which provides for binders, folders and file covers of paper or paperboard. You claim that this is a specific provision for the binder. However, to be classified in heading 4820, the binder must be “of paper or paperboard.” That is, the paper or paperboard must impart the essential character of the binder. In this instance, the paperboard merely acts as reinforcement for the plastic sheeting. It is the plastic sheeting which actually forms the binder as well as the pockets to store papers. This issue was addressed in Headquarters Ruling Letter 967329 of November 15, 2004. The applicable subheading for the three-ring binder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division