CLA-2-:S:N:N5:353 889677

Mr. Bruce Weiner
Leeds Leather Products
4431 William Penn Highway
Murrysville, PA 15668

RE: The tariff classification of leather binders from Hong Kong.

Dear Mr. Weiner:

In your letter dated August 23, 1993, you requested a tariff classification ruling.

The submitted samples are a leather binders. Style # 1000-07 is a leather three ring binder with inner pockets for business cards, loose papers and a pencil or pen holder. The binder has retractable handles and an outside pocket on each side. Style # 1000-27 is a portfolio with a three ring binder and a complete Management System, calendar, ruler and pen. It also has pockets for business cards and loose papers. The portfolio has a three sided closure and retractable handles with an outside pocket on each side.

The applicable subheading for style #1000-07 will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather: Other: Other. The rate of duty will be free.

The applicable subheading for style #1000-27 will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), 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: Registers, account books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Diaries and address books. The rate of duty will be 4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport