The tariff classification of a book cover and carrying cases from China

N031917 July 28, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0090; 4202.92.9026; 6307.90.9889 Michael J. Skidmore Customs Consultant 103 Greenleaf Street Quincy, MA 02169 RE: The tariff classification of a book cover and carrying cases from China Dear Mr. Skidmore: In your letter dated June 16, 2008, on behalf of Christian Book Distributors, you requested a classification ruling. The samples which you submitted are being returned as requested. Item 13699 is a book cover constructed of polyester textile material. It measure approximately 10” x 6.5” x 2”. It is intended to fit over a book in order to protect the covers. Item 11870 and item 12685 are essentially identical except that item 11870 is constructed with an outer surface man-made textile material and item 12685 is constructed with an outer surface of leather. They are zippered carrying cases designed to contain a book, small personal effects, and a notepad. They measure approximately 11" x 7 ½" x 2". They feature two interior sleeves to hold the bible in place, outer storage pockets with zippered closures, and slots/sleeves for holding business cards, pens, pencils, bookmarks, etc. In your ruling request you suggested classification of items 11870 and 12685 under 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS) and 4205.008000, HTSUS which provide for other made up articles of man-made textiles and leather, respectively. However, each of these items is a whole that is designed and used to provide the useful characteristics of storage, protection, organization and portability to a variety of personal effects, including a book such as a bible. They function more than merely to cover a book. Therefore, each item is of a kind similar to those of heading 4202 and is precluded from classification in either alternative provision. The applicable subheading for the item 13699 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for item 11870 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for item 12685 will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other bags and containers with outer surface of leather, other. The duty rate will be 4.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division