Base
8515231990-05-15New YorkClassification

The tariff classification of book covers and folders fromChina.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of book covers and folders fromChina.

Ruling Text

NY 851523 May 15 1990 CLA-2-63:S:N:N3D:345 851523 CATEGORY: Classification TARIFF NO.: 6307.90.9550 Mr. Thomas E. Bernstein Leeds Leather Products 4431 William Penn Highway Murrysville, PA 15668 RE: The tariff classification of book covers and folders from China. Dear Mr. Bernstein: In your letter dated April 12, 1990, you requested a tariff classification ruling. The book covers and folders consist of a woven textile material covered on the outside surface by a noncellular vinyl material. The folders and book covers have pouches to hold papers and clear plastic pockets to hold items such as business cards. The applicable subheading for the folders and book covers will be 6307.90.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles of textile material. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport