The tariff classification of vinyl binders from China

N101620 May 12, 2010 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0020 Ms. Toni Dembski-Brandl Target Corporation 1000 Nicollet Mall, TPS 3155 Minneapolis, MN 55403 RE: The tariff classification of vinyl binders from China Dear Ms. Dembski-Brandl: In your letter dated April 15, 2010 you requested a tariff classification ruling. You submitted an electronic ruling request for Item 081-13-1019 which you describe as a three-ring vinyl binder with a paper/paperboard core that is designed to hold loose-leaf paper. You state that the binder is composed of 43% paper, 35% PVC, and 22% metal. The binder will be available in several colors and will be sold in the school and office (stationery) department of your stores along with a variety of office and school supplies including loose-leaf paper. You requested a ruling for Item 081-13-0430 which you describe as a three-ring vinyl binder with a paper/paperboard core designed to hold loose-leaf paper. The binder is composed of 60% paper, 30% PVC and 10% metal. The binder will be available in several colors and has a picture of a panda on the front cover and like your other binders will be sold in the school and office (stationery) department of your stores. The third binder is Item 081-13-1020 which you describe as a three-ring vinyl binder with a paper/paperboard core designed to hold loose-leaf paper. The binder is composed of 43% paper, 35% PVC and 22% metal. This binder is also available in several colors and has a screen print design on the front cover. It will be sold in the school and office (stationery) department of your stores. The applicable subheading for the vinyl binders with paperboard cores will be 4820.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks . . . and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover board and book jackets) of paper or paperboard: Binders (other than book covers), folders or file covers. The rate of duty will be Free. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division