HQ 084950: Reconsideration of New York Letter 825171 concerning the classification of an unfinished Executive Trapper Keeper

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 084950

                                  September 20, 1989

            CLA-2 CO:R:C:G 084950  JLJ

            CATEGORY:  Classification

            TARIFF NO.:  3926.10.0000

            Mr. Jeffrey H. Pfeffer
            Professional Services Group
            Fritz Companies, Inc.
            40 Exchange Place, 12th Floor
            New York, New York  10005

            RE:  Reconsideration of New York Letter 825171 concerning the
                 classification of an unfinished Executive Trapper Keeper

            Dear Mr. Pfeffer:

                 On behalf of your client, The Mead Corporation, you
            requested a reconsideration of New York letter 825171 of
            October 2, 1987, which classified an unfinished Executive
            Trapper Keeper, style 46096, under the provision for attache
            cases, briefcases and similar containers, with outer surface of
            plastics, in subheading 4202.12.2030, HTSUSA.  You submitted a
            sample of the item with your request.

            FACTS:

                 You identify the trapper keeper as an unfinished binder or
            portfolio made in Taiwan.  It is made of heavy gauge paperboard
            overlaid with vinyl.  It is of modified trifold construction,
            with the front and back panels measuring approximately 13
            inches by 10-1/2 inches and a flap measuring approximately 4-
            1/2 inches in width and extending the full length of the
            folder.  The gusset measures approximately 1-1/2 inches in
            width.

                 An open pocket is sewn to the inside front panel.  On this
            pocket a compartment to hold business cards is heat sealed.
            After importation, the folder will be finished by the addition
            of a three ring binder mechanism to the inner gusset, the
            attachment of a metal clip with writing pad to one side and the
            installation of a velcro strip to the inside of the flap to
            close it more securely and to protect the edges of looseleaf
            paper or paper file folders held therein.
















                                         - 2 -


            ISSUE:

                 What is the classification of the trapper keeper under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA)?

            LAW AND ANALYSIS:

                 Based on the information and sample supplied, we agree
            that the trapper keeper is an unfinished ring binder which is
            not classifiable in Heading 4202.

                 You suggest classification under several subheadings, but
            your chief claim is that the trapper keeper is an unfinished
            looseleaf binder or portfolio classified under the provision
            for registers, account books, notebooks, order books, receipt
            books, letter pads, memorandum pads, diaries and similar
            articles in subheading 4820.10.40, HTSUSA.  You cite New York
            letter 832003 of October 6, 1988, as support for this claim.

                 New York letter 832003 classified a looseleaf binder
            filled with paper inserts similar to notebooks and paper pads
            in subheading 4820.10.40, HTSUSA, because the inserts were
            similar to the articles listed for that provision.  The
            classification was based on the paper inserts, however, not on
            the looseleaf binder.  Inasmuch as the unfinished trapper
            keeper has no such inserts at the time of importation, it
            cannot be classified in subheading 4820.10.40, HTSUSA.

                 Both of your claims-- i.e., that the trapper keeper is an
            unfinished looseleaf binder or an unfinished portfolio -- must
            meet the requirements of Heading 4820, which specifies that the
            articles are of paper or paperboard.  Inasmuch as the instant
            trapper keeper is of paperboard overlaid with vinyl, it is a
            composite good made of different materials.  General Rule of
            Interpretation (GRI) 3(b), HTSUSA, states that we must
            determine the essential character of the instant composite
            good.

                 In the trapper keeper, the paperboard provides the
            structural integrity.  The vinyl performs the essential task of
            joining the individual cardboard sections into a whole.  The
            vinyl also provides the visual appeal and marketability of the
            complete article.  While no cost breakdown was submitted, it is

















                                         - 3 -


            evident that the cost of the plastic is greater than that of
            the cardboard.  We conclude that the essential character of the
            trapper keeper is imparted by the vinyl overlay.  Inasmuch as
            its essential character is the vinyl, it cannot be classified
            as a binder or portfolio of paper or paperboard.

            HOLDING:

                 The trapper keeper is classified under the provision for
            other articles of plastics: office or school supplies, in
            subheading 3926.10.0000, HTSUSA, dutiable at the rate of 5.3
            percent ad valorem.  New York letter 825171 is revoked.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division



































            Jones library
            name: 084950JLJ
            6cc:  Area Director, New York Seaport (NIS-221-182)
            JLJohnson:peh:typed 8/12/89