CLA-2-48:OT:RR: NC:4:434
Cindy Wu
Shenzhen Fuya Stationery Co., Ltd.
2nd to 4th Floors, Block A2, Xinfu
Shenzhen 518103
CHINA
RE: The tariff classification of a three-ring binder from Vietnam
Dear Ms. Wu:
In your letter, dated July 18, 2023, you requested a tariff classification ruling. Photos and a detailed description of the item were submitted for our review.
The item under consideration is a three-ring binder designed to hold loose-leaf papers. The binder is constructed of a cardboard core covered with plastic sheeting. The front features an additional layer of clear plastic sheeting open on one side to allow a piece of printed paper to be inserted. The interior of the binder features one flat storage pocket. A metal ring mechanism is attached to the inside spine.
You propose classification within subheading 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Office or school supplies” (of plastic). We disagree.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.
The binder, with a core of cardboard, is classifiable per GRI 1 because loose-leaf binders of paper or paperboard are specifically provided for in heading 4820, HTSUS. The precedent for classification of such binders was set in Court of International Trade (CIT) case Global Sourcing Group v. United States, court No. 05-00405 (2009). Headquarters ruling H085977 (8/26/10) reinforced the court’s decision by classifying paperboard core binders covered with plastic sheeting in heading 4820, HTSUS.
Therefore, the applicable subheading for the binder will be 4820.30.0020, HTSUS, which provides for “Binders (other than book covers), folders and file covers: Looseleaf binders.” The rate of duty will be Free.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division