CLA-2-48:OT:RR:NC:N4:434
Mireya Ruano
Veyer LLC.
6600 Military Trail
Boca Raton, FL 33496
RE: The tariff classification and country of origin of a ring binder
Dear Ms. Ruano:
This is in response to your letter dated March 11, 2025, requesting a tariff classification and country of origin
determination, for purpose of duty calculation, of a ring binder. Photos and a detailed description of the
manufacturing operations were provided for our review.
The item under consideration is a ring binder, measuring approximately 10.4” x 11.3” x 1.7”(D) The outer
cover is constructed of a greyboard core covered completely with polypropylene (PP) sheeting. Mounted on
the inside spine is a metal three-ring binder mechanism. The binder features one exterior pocket and two
interior pockets.
The applicable subheading of the ring binder will be 4820.30.0020, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Binders (other than book covers), folders and file covers:
Looseleaf binders.” The column one, general rate of duty is Free.
We next address the country of origin of the binder. Per your submission, the metal binder mechanism and
the binder cover are manufactured in China. The two subcomponents are then shipped to Vietnam where the
metal binder mechanism will be riveted to the interior spine of the binder cover by an automated process to
complete the binder. The binders are then packaged for shipment to the United States.
When determining the country of origin for purposes of applying current tariffs, including 301 trade
remedies, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”)
H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur
is whether an article emerges from a process with a new name, character, or use different from that possessed
by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982).
This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States,
16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
CBP has long held that a ?complex or meaningful? assembly operation may result in a substantial
transformation while a ?minimal, simple, assembly-type operation? ordinarily will not result in a substantial
transformation. The term ?simple assembly? is defined in 19 CFR 102.11(o) as ?the fitting together of five or
fewer parts all of which are foreign (excluding fasteners such as screws, bolts, etc.) by bolting, gluing,
soldering, sewing or by other means without more than minor processing.?
The processes performed in Vietnam do not result in a substantial transformation. The combining of the
cover with the binder mechanism involves a simple assembly operation, riveting, which does not involve a
significant investment in time, complex machinery, or technical skill.?
The country of origin of the finished ring binder is China, the country in which the cover and binder
mechanism were manufactured.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request.? This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1).? This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect.? In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.?
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 CFR 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, please contact
National Import Specialist Charlene S. Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division