CLA-2-63:RR:NC:TA:352 D80856

Ms. Amy Johnson

Wal-Mart Stores, Inc.

702 Southwest 8th Street

Bentonville, AR 72716-8023

RE: The tariff classification of a binder from China.

Dear Ms. Johnson:

In your letter dated July 30, 1998, you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is a binder, item number CG-312. It is made of a cardboard base and a thin layer of foam padding covered with nylon woven fabric. In its open position, the left side features three vertical open-work knit mesh pockets with a textile flap that is held closed with strips similar to the VELCRO brand fastener. Also on the left side are three open sleeves for pens and an open pocket. The right side features a vertical pocket with an open pocket. Inserted into the vertical pocket is a removable cardboard sheet covered with vinyl material. Attached onto the cardboard sheet are three metal rings attached to a metal base. The binder is held closed by a zipper that fits around the article. In closed position the binder measures approximately 13 11/16" x 11 1/2".

The applicable subheading for the binder will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-466-5896.


Robert B. Swierupski


National Commodity

Specialist Division