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August 6, 1999

CLA-2-39:RR:NC:SP:221 E85354


TARIFF NO.: 3926.10.0000

Ms. Jannie Luna-Ogg
Fritz Companies, Inc.
1214 E. Hartman Ave.
Omaha, Nebraska 68110

RE: The tariff classification of a 3-ring binder from China or Hong Kong.

Dear Ms. Luna-Ogg:

In your letter dated July 27, 1999, on behalf of Horizon Designs, Inc., you requested a tariff classification ruling.

The provided sample is a 3-ring zipper binder measuring 14 inches by 12 inches. The outer sleeves of the binder are composed of polyvinyl chloride (PVC) plastic. The inner sleeves are composed of polyester fabric. The metal 3-ring binder mechanism is attached to a hard plastic sheet for support. The plastic sheet is inserted into one of the pockets on the sleeve, and can be removed if desired. The other inner sleeve contains small pockets and pouches for supplies, such as pens, pencils and business cards. As you requested, your sample is being returned.

The applicable subheading for the 3-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 212-637-7034.


Robert B. Swierupski

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