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NY 882293

February 23, 1993

CLA-2-63:S:N:N6:345 882293


TARIFF NO. 6307.90.9986; 4205.00.8000; 3926.10.0000

Mr. Edward W. Pluemer
World Commerce Services, Inc.
P.O. Box 5346
San Pedro, CA 90733

RE: The tariff classification of a binder from China.

Dear Mr. Pluemer:

In your letter dated January 28, 1993, on behalf of Houston Enterprises, Inc., you requested a tariff classification ruling.

The sample submitted is a binder made of a cardboard base covered with 100 percent cotton floral fabric and trimmed with leather. The article will also come covered with either leather or vinyl. In its open position, the left side contains ten open pockets and a sleeve for a pen. The right side contains two open pockets. The middle features six metal rings attached to a metal base. It is held closed by a zipper that fits around the article. In the closed position the binder measures approximately 8 3/4" X 6".

The applicable subheading for the textile covered binder will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the leather covered binder will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather: Other: Other. The rate of duty will be free.

The applicable subheading for the vinyl covered binder will be 3926.10.0000, HTS, which provides for other articles of plastics...Office and school supplies. The rate of duty will be 5.3 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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