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NY 873386

April 30, 1992

CLA-2-42:S:N:N3G:341 873386


TARIFF NO.: 4820.10.2020; 3926.10.0000; 4202.12.2035

Mr. Mick W. Blakely
C.F. Liebert, Inc.
P.O. Box L
Blaine, WA 98230

RE: The tariff classification of various folders, binders and portfolios from Taiwan.

Dear Mr. Blakely:

In your letter dated April 9, 1992, on behalf of Horizon West Sales, Ltd., you requested a tariff classification ruling on various folders, binders and portfolios.

You have submitted five samples with your request. They are items 2021, 2022, 2032, 2054 and 3000.

1. Item 2021, described as a "Correspondence Folder", is a vinyl folder that contains a removable memo pad. The folder measures approximately 12 1/2" x 91/2" in its closed position.

2. Item 2022, described as a "Business Card Ring Binder", is a vinyl folder designed with A-Z indexes and clear plastic pockets to contain 120 business cards. The item measures approximately 7 5/8" x 5

3. Item 2032, described as a "Tri-fold Correspondence Portfolio", is a vinyl portfolio containing a pad. The interior features several pockets designed to contain documents, business cards, pen and pencil holders and other business related items. The case measures approximately 9 5/8" x 14 3/8".

4. Item 2054, described as a "Ring Zippered Binder", is a vinyl portfolio containing a pad. The interior is designed with pockets to contain business papers, pens, calculator and business cards. The case is secured by means of a textile zipper closure.

5. Item 3000, described as an "Executive Zippered Portfolio", is a vinyl portfolio containing a pad. The interior features several storage pockets designed to contain business papers, pens and a calculator. The case measures approximately 14 1/2" x 10 1/2".

The applicable subheading for Item 2021, the "Correspondence Folder", will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, of paper. The duty rate will be 4 percent ad valorem.

The applicable subheading for Item 2022, the "Card Ring Binder", of vinyl, will be 3926.10.0000, HTS, which provides for Other articles of plastics, office supplies or school supplies. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for Items 2032, 2054 and 3000, the portfolios of vinyl, will be 4202.12.2035, HTS, which provides for briefcases, attache cases, school satchels, occupational luggage cases and similar containers, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem.

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.


Jean F. Maguire
Area Director

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