The tariff classification of “Bible Book Covers” from China.

NY G88559 April 9, 2001 CLA-2-63:RR:NC:TA:351 G88559 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 3926.10.0000 Mr. Thomas Lin Lighthouse Manufacturing Inc. 2720 E. Miraloma Ave. Anaheim, CA 92806 RE: The tariff classification of “Bible Book Covers” from China. Dear Mr. Lin: In your letter dated March 16, 2001, you requested a tariff classification ruling. The samples are being returned as requested. The samples submitted are “Bible Book Covers,” style numbers D3 and V3. Style number D3 is made of woven textile panels. The panels are sewn together to form the book cover. The inside features an opening at either end into which a book can be slipped and a textile loop to hold a pen at either end. The outside of the main compartment, on one side, features open pockets made of woven fabric and clear plastic sheeting material. It is secured by means of a zipper closure on three sides. Attached onto the outside top edge is a textile flap top which features on the inside an open textile pocket and a pocket made of clear plastic material with a flap top closure. The exterior side of the flap top features a zippered pocket. The flap top is held closed with hook and loop fasteners. Attached onto the outside is a textile carry handle. In closed position it measures approximately 8” x 10”. Style number V3 is constructed of plain woven fabric which has been coated, covered or laminated on one side with a layer of plastic material. The plastic is stated to be cellular. Material of this construction is considered to be of plastics for tariff classification purposes. The plastic surface of this material faces outward. The inside features an opening at either end into which a book can be slipped and a textile loop to hold a pen at either end. The outside of the main compartment, on one side, features open pockets made of the same material and pockets made of clear plastic sheeting material. It is secured by means of a zipper closure on three sides. Attached onto the outside top edge is a textile flap top which features on the inside an open pocket made of the same material and a pocket made of clear plastic material with a flap top closure. The exterior side of the flap top features a zippered pocket. The flap top is held closed with a magnetic snap fastener. In closed position it measures approximately 8” x 10”. The applicable subheading for style number D3 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. The applicable subheading for style number V3 will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of heading 3901 to 3914: Office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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