us-cbp-cross-rulings-hq-084950•HQ 084950: Reconsideration of New York Letter 825171 concerning the classification of an unfinished Executive Trapper Keeper
HQ 084950: Reconsideration of New York Letter 825171 concerning the classification of an unfinished Executive Trapper Keeper
us-cbp-cross-rulings-hq-084950HQ 084950: Reconsideration of New York Letter 825171 concerning the classification of an unfinished Executive Trapper KeeperGuidance
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
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