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NY K81894

December 29, 2003
CLA-2-39:RR:NC:SP:221 K81894


TARIFF NO.: 3926.90.9880

Ms. Lisa Thatcher
Avery Dennison
50 Pointe Drive
Brea, CA 92821

RE: The tariff classification of binder parts.

Dear Ms. Thatcher:

In your letter dated December 12, 2003, you requested a tariff classification ruling.

The sample submitted with your request is identified as a vinyl flat. It represents part numbers 450061, 450062, 450063, 450064 and 450065. The parts are covers that will be further manufactured in the United States to form finished looseleaf binders. The spines of the binders range in width from 1 inch to 3 inches. After importation the flats will be combined with 3 ring binder mechanisms. The assembly operation will include punching holes in the flats to support the binder mechanisms. The flats consist of chipboard panels covered with unsupported polyvinyl chloride (PVC) sheeting. You have not indicated the country of origin of the flats. For purposes of this reply it is assumed that these goods are produced in a country with which the United States has Normal Trade Relations.

The applicable subheading for the binder flats will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. 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.


Robert B. Swierupski

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