The tariff classification of two e-book covers from China

N112079 July 15, 2010 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Donna Shira Sharretts, Paley, Carter & Blauvelt 75 Broad St. New York, NY 10004 RE: The tariff classification of two e-book covers from China Dear Ms. Shira: In your letter dated June 23, 2010, on behalf of your client Polo Ralph Lauren Corporation, you requested a tariff classification ruling. The samples are being returned to you as requested. The submitted samples, identified as style numbers 432121806 and 432121807 are bi-fold book covers designed for electronic book readers. You state that the exterior of both e-book covers are composed of 100% cow leather and feature three-sided zipper closures. The interiors are lined with woven textile material and contain elastic straps to hold the e-book inside the cover. The interiors also feature one large and two small pockets. Style number 432121807 measures approximately 8 ½“ X 12”. Style number 432121806 measures approximately 6 ½ “ X 8 ½ “. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level. EN (c) to heading 4202 indicates that the heading does not cover "articles, which, although they may have the character of containers, are not similar to those enumerated in the heading, for example, book covers and reading jackets." These e-book covers have the design, style and function of a book cover or reading jacket. The applicable subheading for styles 432121806 and 432121807 will be 4205.00.8000, HTSUS, which provides for other articles of leather or of composition leather: other: other: other. The rate of duty will be Free. 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/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division