CLA-2-48:S:N1:234 875512
4820.10.2020
Mr. Fred Shapiro
Fasco (USA) Ltd.
2 Three Gables Road
Morris Township, N.J. 07960
RE: The tariff classification of 3-ring binders (plastic/
paperboard/metal), notebooks, pocket portfolios (paper
folders), note pads and theme books from China.
Dear Mr. Shapiro:
In your letter dated June 16, 1992, you requested a tariff
classifica- tion ruling. Five samples were submitted and will be
retained for reference.
Item 1 is an empty (unfilled) 3-ring looseleaf binder which
measures about 2 x 10 1/2 x 11 1/2 inches when closed. It
consists of a metal ring-binder mechanism which is permanently
mounted inside a folding cover made of stiff paperboard
sandwiched between plastic (PVC) sheeting. The plastic on the
exterior is transparent, allowing a colorful, eye-catching design
(printed on the paperboard) to show through. The inside of the
cover incorporates pockets for holding loose papers and the like.
Although on some occasions Customs has taken the position
that the plastic surface material on such composite binders
imparts their essential character, in this instance we find that
the paperboard, because of its printed design (which appears to
be of prime importance in the marketability of the item), plays
the dominant role. Therefore, the applicable subheading for Item
1, the empty 3-ring binder, will be 4820.30.0020, Harmonized
Tariff Schedule of the United States (HTS), which provides for
looseleaf binders of paper or paperboard. The rate of duty will
be 5.3%.
Item 2 is a looseleaf binder similar to Item 1, except that
it comes filled with a quantity of lined writing paper and two
"pocket paper portfolios" (see description for item 3 below).
Also, unlike Item 1, this binder's cover features a "Velcro"
flap closure.
The applicable subheading for Item 2, the 3-ring, flap-
closure binder containing writing paper and pocket portfolios,
will be 4820.10.2050, HTS, which provides for notebooks. The
rate of duty will be 4%.
Item 3, a "2-pocket paper portfolio," is a lightweight
paperboard folder that measures 9 1/2 x 12 inches when closed.
It is hole-punched so that it can be inserted into a 3-ring
binder. Each side of the interior incorporates a pocket for
holding loose papers.
The applicable subheading for Item 3, the "2-pocket paper
portfolio," will be 4820.30.0040, HTS, which provides for
binders, folders and file covers, other than looseleaf binders,
of paper or paperboard. The rate of duty will be 5.3%.
Item 4 is a "100 count diecut note pad." It consists of 100
3 1/4 x 4 1/2 inch sheets of paper bound along one edge with
an adhesive strip; it has a printed paper cover and a cardboard
backing sheet. Each page of the pad, which is designed for use
by children, is printed with a muted pictorial image which can be
written over.
The applicable subheading for Item 4, the "100 count diecut
note pad," 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 4%.
Item 5 is an "8 1/2 x 10 1/2 inch 50 count theme book." It
consists of 50 sheets of blank, lined writing paper, spiral
(wire) bound on the left side, with paperboard covers.
The applicable subheading for Item 5, the "8 1/2 x 10 1/2
inch theme book," will be 4820.10.2050, HTS, which provides for
notebooks. The rate of duty will be 4%.
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