The tariff classification of a binder and pencil case from China

N214515 May 16, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0020; 4202.32.9550 Ms. Min Xie PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a binder and pencil case from China Dear Ms. Xie: In your letter dated April 17, 2012, you requested a tariff classification ruling on behalf of your client, Phillips Van Heusen Corporation. Style 7714167 is a binder constructed of a rigid paperboard core covered with foam padding between 100% polyester woven exterior textile covers. The interior front and back covers are lined with a nylon material. The binder contains a three-ring mechanism attached to the spine to hold and organize loose documents. The interior left cover is divided in half with two sections to accommodate four writing implements held by an elastic band and two pockets which can accommodate notepads. You state in your letter that these items are imported and sold separately. Style 7418261 is a barrel-shaped pencil case constructed with an outer surface of 100% polyester textile material. The case is designed to provide storage, protection, and organization to pencils, pens, a ruler, an eraser and other writing instruments. The case has a textile-lined interior compartment with no additional features, a nylon zipper closure at the top and a plastic clip at one end which allows a person to attach it to a book bag. It measures approximately 8.25” (L) x 3” in diameter. The applicable subheading for the binder 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. The applicable subheading for the pencil case will be 4202.32.9550, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.6% 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division