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NY A82185

April 5, 1996

CLA-2-48:RR:NC:GI:234 A82185


TARIFF NO.: 4820.30.0040

Ms. Brunella Bigi
1013 S. Rubio Ave.
Tucson, Arizona 85701

RE: The tariff classification of "Smartbinder", from Italy

Dear Ms. Bigi:

In your letter dated March 29, 1996, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference.

The sample is a paperboard folder, called "SMARTBINDER". It is composed of two "leaves" of paper or plastic covered paperboard, measuring approximately 30 cm x 22.5 cm in closed condition, with a spine, representing thickness when in use, of 3 cm. Magazines or journals to be contained in the folder are bound by two plastic fastening devices, or "clips". The preponderance of value of the article, and of its weight, is in the paperboard structure.

The applicable subheading for the "SMARTBINDER" folder as described, will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Binders, (other than book covers) folders and file covers, Other (than looseleaf binders), of paper or paperboard. The rate of duty will be 4.2 percent.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733.


Roger J. Silvestri

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