CLA-2-63:RR:NC:N3:351 K83944

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a binder set from China

Dear Mr. Hoffacker:

This letter replaces the ruling letter we sent to you under file number K83182. The purpose of this replacement letter is to correct a tariff number in the heading (above). We inadvertently stated 6307.90.4000; the correct tariff number, 6307.90.9889, is now shown above. The ruling letter follows.

In your letter dated February 9, 2004, you requested a tariff classification ruling. The ruling request is on behalf of Big Lots Stores, Inc.

The submitted sample, identified as Item #19107 Super Cool 3-Ring Denim Binder Set, is a binder that includes a ponytail holder, a dozen pieces of paper, a 4” x 3” notepad, and a key ring.

The binder is constructed of denim fabric over a 2mm-thick plywood sheet, with a paper and plastic sheet glued on the inside. The inside front cover features pockets of clear plastic sheeting that cover holes that can hold photos on the outside.

The applicable subheading for the binder will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 9 percent ad valorem.

The applicable subheading for the ponytail holder, which is a textile-covered rubber cord with a plastic flower attached, will be 5609.00.4000, HTS, which provides for articles of…twine, cordage, rope or cables not elsewhere specified or included...other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the notepad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads, and similar articles, of paper or paperboard. The rate of duty will be Free.

The applicable subheading for the hole-punched, design-printed loose-leaf pages will be 4811.90.9000, HTS, which provides for surface-decorated or printed paper. The rate of duty will be Free.

The applicable subheading for the key ring, which is a steel wire split ring attached by a short steel chain to a star-shaped note pad, will be 7326.20.0070, HTS, which provides for other articles of iron or steel, articles of iron or steel wire. The rate of duty will be 3.9 percent ad valorem.

The sample will be returned as requested.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski
National Commodity
Specialist Division