CLA-2-39:OT:RR:NC:N4:421
Ms. Kim Babjak
KimCo LLC
2221 N. 40th Street
Phoenix, AZ 85008
RE: The tariff classification of a 3-ring binder
Dear Ms. Babjak:
In your letter dated April 20, 2009, you requested a tariff classification ruling.
The sample is a 3-ring binder that in its folded condition measures approximately 13 ½ inches in height by 10 inches in width by 2 inches in thickness. The exterior consists of cellular plastic sheeting with a backing of plain knit fabric. This construction is considered to be of plastics, with the textile present for mere reinforcement. Under this outside layer is a foamed plastic padding. Underneath the padding is a cardboard stiffener. The interior of the binder has the same cellular plastic/textile combination as the exterior. The interior of the binder has pockets consisting of an outer plastic surface, a textile inner surface and a cardboard stiffener between them. The binder closes by means of a 1 ½ inch wide strip on the back panel that inserts into a loop sewn onto the front panel.
You have not identified the country of origin. The rate of duty provided below is the rate applicable when the merchandise is manufactured in a country with which the United States has Normal Trade Relations.
The applicable subheading for the 3-ring binder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division