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May 19, 1999

CLA-2-63:RR:NC:TA:352 E81560


TARIFF NO.: 6307.90.9989

Ms. Jodi Ziegler
Pleasant Company
8400 Fairway Place
Middleton, Wisconsin 53562-2554

RE: The tariff classification of ring binder from China.

Dear Ms. Ziegler:

In your letter dated May 4, 1999 you requested a tariff classification ruling.

The submitted sample, designated as style number 5072-00, is a ring binder with a zippered closure that measures 12 inches by 13 inches in its zippered configuration. Although your letter indicates the binder covering is wholly of polyvinyl chloride, examination of the material that both covers the exterior and the interior of the ring binder reveals that it is a man-made fiber plain woven fabric that has been laminated to a compact layer of polyvinyl plastic sheeting. Such a textile and plastic combination is considered a textile fabric for the purpose of the Harmonized Tariff Schedules of the United States. This binder features a 3 ring steel binder mechanism that has been riveted to binders spine and contains a internal vertical pocket, as well as pockets designed to hold pens and pencils. The binder has been stiffened by the insertion of paperboard between the outer fabric and the inner lining fabric. In addition, a layer of cellular plastic has been placed between the outer fabric and the paperboard to pad the binder. Based on the quantity , value and marketing appeal of the various materials, the textile fabric is the material that imparts the essential character to this product.

The applicable subheading for the ring binder will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, other. The rate of duty will be 7 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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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