United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D82054 - NY D82106 > NY D82086

Previous Ruling Next Ruling
NY D82086

September 11, 1998

CLA-2-39:RR:NC:SP:221 D82086


TARIFF NO.: 3926.10.0000

Ms. Lauren E. Hong
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of the "Simba Ring Binder" from Taiwan.

Dear Ms. Hong:

In your letter dated August 31, 1998, you requested a tariff classification ruling.

A sample was submitted with your letter. The Simba Ring Binder consists of a three ring binder with plastic sleeves. The binder contains a pad of paper of approximately 25 sheets, as well as a plastic pencil pouch with holes punched in it to fit the binder's rings. The pencil pouch contains a pencil, pencil sharpener, eraser and ID card. The Simba Ring Binder will be classified as a set, and the essential character is imparted by the plastic ring binder. As you requested, the sample is being returned.

The applicable subheading for the Simba Ring 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.

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 Joan Mazzola at 212-466-5580.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: