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NY N003584




December 4, 2006

CLA-2-63:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889, 4820.10.2020

Erin Barclay
Case Logic, Inc.
6303 Dry Creek Parkway
Longmont, CO 80503

RE: The tariff classification of looseleaf binders and a portfolio, from China

Dear Ms. Barclay:

In your letter dated November 20, 2006, you requested a tariff classification ruling. That letter was in response to a request for further information and samples in NY R05090.

You submitted five samples. Four are three-ring looseleaf binders identified as models SCMO-1, SCMO-2, SCMO-3, and SCMO-2F. They measure approximately 11”W x 12¾”H x 2”D and are constructed of polyethylene board covered with a polyvinyl chloride-backed woven polyester fabric. The inside left of each is fitted with a 5-bay accordion file for storing papers and folders. SCMO-1, SCMO-2 and SCMO-3 are zippered while SCMO-2F has a flap closure that is secured with hook-and-loop fastener strips.

You state that all will be imported with 8½” x 11” lined looseleaf paper. However, each contains only a starter set of four pieces of paper.

The applicable subheading for the SCMO-1, SCMO-2, SCMO-3, and SCMO-2F looseleaf binders will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

Model SCMP-100 is a folded portfolio that contains a spiral notebook; the back cover of the notebook slips into a sleeve on the right-hand side of the interior of the folio. On the left-hand side is an accordion file with a flap cover. The folio measures approximately 11”W x 12¼”H x 1¼”D and is constructed of a woven polyester fabric with a plastic sheeting stiffener. The back panel of the notebook is covered with a PE board that acts as a dry-erase surface for taking notes. The folio is secured with a flap and hook-and-loop fastener strips.

The applicable subheading for the SCMP-100 notebook will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be Free.

In your original letter you stated that you believe the correct classification for the binders is also in subheading 4820.10.2020, HTSUS. However, as imported and described above, the binders are not classifiable as items of paper.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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