HQ 085972: Paper-binding covers

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 085972

                         March 20, 1990

CLA-2 CO:R:C:G  085972 RFC

CATEGORY: Classification

TARIFF NO.: 4820.30.0040

Mr. Jack Alsup
Alsup and Associates
P.O. Box 1251
Del Rio, Texas 78841

RE: Paper-binding covers

Dear Mr. Alsup:

     This ruling letter is in response to your request of March
21, 1989, on behalf of IBICO, Inc., concerning classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), for goods described as paper-binding covers.
The goods are produced in Mexico and samples were submitted for
examination.

FACTS:

     The submitted samples consist of three sheets of paperboard
used as covers for binders.

ISSUE:

     Whether paper-binding covers should be classified under the
subheading in the HTSUSA for "binders, folders and file covers"
as "other articles."

LAW AND ANAYLSIS:

     Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's).  GRI 1 states, in
part, that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...."  In the instant case, the
above-described goods are merely in the nature of and for use
with  binders, folders and file covers.  Therefore, the above-
described goods should be classified under the subheading in the
HTSUSA for "binders, folders and file covers" as "other
articles."





                               -2-



HOLDING:

     The above-described goods are classified under subheading
4820.30.0040, HTSUSA, which provides for registers, account
books...binders, folders and file covers, other.  The dutiable
rate of the goods is 5.3% ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division