The tariff classification of an e-book cover from China.

N209823 April 9, 2012 CLA-2-42:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Jennifer Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of an e-book cover from China. Dear Ms. Diaz: In your letter dated March 14, 2012, on behalf of your client Marware Inc., you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample, identified as style KFHB11, “C.E.O. Hybrid” is a bi-fold book cover designed for electronic book readers. The cover measures 7½ inches by 4¾ inches, you state that the exterior of the e-book cover is composed of 100% genuine leather. The interior is lined with micro-suede material and contains an elastic hand strap to hold the e-book inside the front cover. The cover can be folded to form a stand for the device. The back of the e-book cover also features an elastic strap to provide extra support. The applicable subheading for the style KFHB11, will be 4205.00.8000, Harmonized Tariff Schedule of the United States (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, Thomas J. Russo Director National Commodity Specialist Division