235479

This product is a three-ring plastic binder designed to accommodate and manage school and stationery supplies. Features include computer disk pockets, pen loops, file storage pockets, inside strap and a zipper closure on three sides.

Heading 48.20 of the Harmonized System does not cover binders that do not contain paper or paperboard, as is the case with the product in question. Heading 39.26 covers “other articles of plastics and articles of other materials of headings 39.01 to 39.14”. Within that heading, subheading 3926.10 provides for “office or school supplies”. Classification number 3926.10.00.10 provides for “looseleaf binders and similar covers”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the three-ring plastic binder is classified under classification number 3926.10.00.10 of the Customs Tariff.