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NY I81039




May 13, 2002

CLA-2-39:RR:NC:SP:221 I81039

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434

RE: The tariff classification of an art binder from Taiwan.

Dear Mr. Spoto:

In your letter dated May 1, 2002, on behalf of Panline USA, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The “Art Show to Go” (Article Number 103) consists of a bi-fold art binder, 10 plastic sheet protectors and 10 cardboard coloring sheets, the latter of which can serve as picture frames for those drawings kept in the binder. The cover of the binder is composed of plastic sheeting. These items are classified together as a set. The essential character is imparted by the plastic folder and plastic sheet protectors.

The applicable subheading for the art binder will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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