The tariff classification of Bible book covers from the Philippines and China.

NY G82810 October 23, 2000 CLA-2-63:RR:NC:TA:351 G82810 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Jasmine Chao The X/Y Group, Inc. 575 Anton Blvd., Suite 640 Costa Mesa, CA 92626 RE: The tariff classification of Bible book covers from the Philippines and China. Dear Ms. Chao: In your letter dated October 10, 2000, you requested a tariff classification ruling. The submitted samples are Bible book covers, item numbers AK013, AK020, AK022 and AK055. Item number AK013 is made of textile woven fabric. The inside features a sewn in ribbon that will be used as a bookmark, an opening at either end into which a book can be slipped and a textile loop to hold a pen. The outside, on one side, has a zippered pocket and an open pocket made of knit open work fabric. Sewn over these pockets is a textile flap. It is secured by means of a zipper closure on three sides. Attached onto the top is a textile carry handle which is covered with a rubber tubing. Item number AK020 is constructed of two textile fabric panels. The outside panel is made of knit fabric which has been coated, covered, or laminated with a layer of plastic material which is visible to the naked eye. The knit fabric faces outward. The inside panel is composed of a woven textile fabric. The panels are sewn together to form the Bible book cover. The inside features an opening at either end into which a book can be slipped, a textile loop to hold a pen and a sewn in ribbon that will be used as a bookmark. The outside features, on one side, a flip top pocket with hook and loop fasteners and a zippered pocket. It has permanently attached an adjustable shoulder strap. It is secured by means of a zipper closure on three sides. Item number AK022 is made of woven textile fabric. The inside features a sewn in ribbon that will be used as a bookmark, an opening at either end into which a book can be slipped and a textile loop to hold a pen. The outside, on one side, has a textile flap with a zippered pocket facing outside. This flap is held closed with hook and loop fasteners. When the textile flap is lifted, shown are various pockets. It has permanently attached an adjustable shoulder strap. It is secured by means of a zipper closure on three sides. Item number AK055 is made of textile woven fabric. The inside features a sewn in ribbon that will be used as a bookmark, an opening at either end into which a book can be slipped and a textile loop to hold a pen. The outside features an open pocket on each side and two carry handles. It is secured by means of a zipper closure on three sides. The applicable subheading for the Bible book covers will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9989, HTS, which are products of the Philippines, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". Merchandise from China classifiable under subheading 6307.90.9989, HTS, is not subject to any quota or visa requirements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division