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NY 813960

September 20, 1995

CLA-2-39:R:N3:221 813960


TARIFF NO.: 3926.10.0000

Mr. Grant Johnston
Case Logic, Inc.
6303 Dry Creek Parkway
Longmont, CO 80503

RE: The tariff classification of zippered binders from China, Korea or the Philippines.

Dear Mr. Johnston:

In your letter dated August 16, 1995, you requested a tariff classification ruling.

The sample submitted with your request consists of a three ring metal binder mechanism riveted to a zippered binder case. The exterior covering of the case consists of sheeting of cellular polyvinyl chloride plastics, backed with a plain woven fabric. The interior is lined with foamed plastics laminated to woven nylon fabric. There is an inner cushioning layer of foamed plastics, and stiffener inserts of paperboard. You state that the binder will be marketed with inserts designed to hold compact discs. However, the binder, which will be imported empty, is identical in all respects to binders used to contain looseleaf paper.

The applicable subheading for the zippered binder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.10.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 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 Joan Mazzola at 212-466-5580.


Roger J. Silvestri

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