The tariff classification of Binders from China

N304872 July 10, 2019 CLA-2-48:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4820.30.0020 Mr. Rich Parke Traly Inc. 1140 Holland Drive, Suite 9 Boca Raton, FL 33487 RE: The tariff classification of Binders from China Dear Mr. Parke: In your letter, dated June 3, 2019, you requested a tariff classification ruling on a three ring binder. A Sample was submitted for our review. The item under consideration is a three-ring binder designed to hold loose-leaf papers. The binder is constructed of a paperboard core covered with transparent polypropylene (PP) plastic sheeting revealing a printed art paper with a multi-colored striped design underneath. The interior features two interior flat pockets, one inside each cover. A three ring metal binding mechanism is riveted to the spine. The binder measures approximately 10.25” wide, 11.25” long, and 1” thick. You propose classification within subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Office or school supplies (of plastic). This office disagrees. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order. The binder with a core of paperboard is classifiable per GRI 1, because loose-leaf binders of paper or paperboard are specifically provided for in heading 4820, HTSUS. This precedent for classification of binders was set in Court of International Trade (CIT) case Global Sourcing Group v. United States, No. 05-00405 (2009), and reinforced in Headquarters rulings, including H085977 (8/26/10). Therefore, the applicable subheading for the binder will be 4820.30.0020, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Binders (other than book covers), folders and file covers: Looseleaf binders.” 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03. Products of China classified under subheading 4820.30.0020, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4820.30.0020, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division