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

NY G82815 October 20, 2000 CLA-2-63:RR:NC:TA:351 G82815 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 4202.92.3020 Ms. Jasmine Chao The X/Y Group, Inc. 575 Anton Blvd. #640 Costa Mesa, CA 92626 RE: The tariff classification of Bible book covers and backpack from the Philippines and China. Dear Ms. Chao: In your letter dated October 5, 2000, you requested a classification ruling. The samples submitted are two Bible book covers and a backpack. The Bible book covers are made of man-made woven fabric panels. The panels are sewn together to form the book cover. The inside of each cover 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 feature on one side two zippered pockets and the other side has an open pocket. Inside one of the zippered pockets is a zippered pocket made of knit open work fabric. The difference in the two Bible book covers is that one is burgundy color and the other is a red color. The red colored Bible cover features a permanently attached cross the shoulder strap that has hook and loop fasteners at each end. The open pocket houses the shoulder straps when not in use and is held down with a web strap with hook and loop fasteners. There is a handle made of the same fabric attached to the top of each cover. The covers are secured by mean of a zipper closure on three sides. Both covers measures approximately 10” x 7”. The backpack is made of an exterior surface of man-made woven fabric. It is designed to be carried on the back. Attached onto one exterior side are adjustable padded shoulder straps. The other exterior side features a removable Bible book cover made of the same fabric. The inside of the Bible book cover 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 of the book cover has a zippered pocket. The book cover is secured by mean of a zipper closure on three sides and the backpack is secured by mean 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 duty rate will be 7 percent ad valorem. The applicable subheading for the backpack will be 4202.92.3020, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The duty rate will be 18.6 percent ad valorem. The backpack falls within textile category designation 670. Based upon international textile trade agreements products of the Philippines and China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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