CLA-2 RR:CR:TE 962227 SS
David Eisen, Esquire
Grunfeld, Desiderio, Lebowitz & Silverman, P.C.
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
Re: Classification of “Bible Book Covers”; Heading 4202, HTSUS; Explanatory Note (c) to Heading 4202, HTSUS; Heading 6307, HTSUS
Dear Mr. Eisen:
This letter is in response to a request for binding ruling filed by Zondervan Publishing House, dated August 27, 1998, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of bible covers manufactured in China. A sample was submitted with the request. On October 2, 1998, you submitted a supplemental submission which included two (2) additional samples and product information.
FACTS:
The samples submitted are described as “Tri-fold Book and Bible Covers”. All three samples are identified by UPC Style Number 51999. The three samples are identical except that they differ in color and decoration. Product Number 97531 is black in color with a small sewn-on tag that has a woven in “ichthus” (fish) symbol. Product Number 97990 is black in color with a small sewn-on tag that has a woven in “cross” symbol. Product Number 97543 is burgundy in color with a small sewn-on tag that has a woven in “ichthus” (fish) symbol.
As the name indicates, the book covers are tri-fold in nature and designed to contain a bible. There is nothing that limits the use of the product to bibles and we note that any other type of book may be used with the product. We agree, however, that the article is primarily designed to hold a book. The book covers have an exterior surface of polyester canvas fabric which has been treated on its interior surface to make it water repellent and a textile strap handle. In the closed position, the article measures approximately 11-1/2 inches in height by 8-1/2 inches in width by 1-1/2 inches in depth. The book covers are held in the closed position by a 4 inch by 1-1/4 inch strap with a textile hook and loop closure. In the first opened position, the article extends to approximately 17 inches in width. When opening the article as shown on the product information, the top or front flap folds out to the right. The strap closure is attached to the exterior of this “right” flap. The exterior of the “right” flap also has a flat zippered pocket that measures approximately 11 inches by 5-1/2 inches. The interior of the “right” flap has a full length flat slot pocket, a band of textile material for inserting a small notepad and a loop holder for a pen. In this first opened position, the remaining “left” half of the article is comprised of the “left” flap which is folded in and forms a three-sided zippered compartment with the remaining section of the book cover. This compartment is designed to hold a book and comprises the bulk of the article. The exterior of this “left” flap, has a textile mesh flat zippered pocket that measures approximately 5-1/2 inches by 11 inches. When the three sided zippered compartment is opened, the “left” flap can be folded out to the left. In the fully opened position the length of the book cover is increased to 24-1/2 inches. Each interior side of the three-sided zippered compartment has a short vertical sleeve that allows for the insertion of the hard or soft cover of a book. One of the sleeves has two additional small pockets. Each interior side also has a loop pen holder.
Product information attached to the product describes the “Tri-fold Book and Bible Cover” as “Attractive, Durable, Practical & Convenient Organization.” Drawings show the book covers being used with a bible, small notepad and pens. The drawings also show the pockets being used to carry highlighters and small note paper.
Additional advertising and marketing information was submitted. The book covers at issue are on the cover of the “Book & Bible Cover” flyer. The book covers are depicted as containing only pens, highlighters and a notepad utilized in conjunction with studying a bible or book. The book covers are also described as follows:
“This innovative polyester canvas cover offers durability, a sharp design and new convenient features. Inside is a zippered compartment for the Bible, a zippered mesh pocket for highlighters and other accessories and a notepad holder. Three pen/pencil holders and two mini-pockets complete the internal features. Outside, another zippered pocket, spine handle, ichthus tag and a velcro latch complete the design.”
The flyer indicates that the book covers are available in different sizes. A 1998 Zondervan Bible Catalog was also submitted which reveals that the various sizes are to accommodate different types of bibles. The relevant page of the catalog is titled “ Coordinating Bible Covers for the Top 10 Best Selling Bibles.” It appears that the article at issue is marketed to be used with a student bible. The marketing information supports the assertion that the bible covers are exclusively dedicated to cover and protect a bible or book, rather than as a means of facilitating the transportation of various books, papers, documents, etc.
ISSUE:
What is the proper classification of the “Tri-Fold Book and Bible Cover”?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.
The possible headings under consideration are: heading 4202, HTSUSA, which covers attache cases, brief cases and similar containers; and heading 6307, HTSUSA, which covers other made up textile articles.
Heading 4202, HTSUSA, provides for, inter alia, attache cases, briefcases, and similar containers. The exemplars named in heading 4202, HTSUSA, have in common the purpose of organizing, storing, protecting, and carrying various items. However, EN (c) to heading 4202, HTSUSA, 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 and includes the following items as examples: book covers, reading jackets, file-covers, and document-jackets. EN (c) further states that such articles fall in heading 4205, HTSUSA, if made of (or covered with) leather or composition leather, and in other chapters if made of (or covered with) other materials.
Heading 6307, HTSUSA, provides for other made up textile articles. As stated above, EN (c) directs that book covers be classified in heading 4205, HTSUSA, if made of leather and in other chapters if made of other materials. Heading 4205, HTSUSA, is the residual provision for leather articles. Similarly, heading 6307, HTSUSA, is the residual provision for other textile articles. Accordingly, a book cover made of textile material that is excluded from heading 4202, HTSUSA, would be classified under heading 6307, HTSUSA.
Since the “Tri-fold Book and Bible Cover” has areas for the organization, storage and protection of various items and a handle that allows for easy carrying, it appears to have characteristics common to the enumerated exemplars of headings 4202, HTSUSA. However, “book covers” are specifically excluded from heading 4202, HTSUSA, by virtue of EN (c) to heading 4202, HTSUSA. Thus, the real issue in this case is whether or not the subject merchandise is a book cover or something more similar to the exemplars of heading 4202, HTSUSA. In order to determine whether the “Tri-fold Book and Bible cover” is excluded from or classified under heading 4202, HTSUSA, we must decide whether it merely has the character of a container, or whether its purpose is to organize, store, protect, and carry various items and is thus similar to the articles enumerated in heading 4202, HTSUSA.
Although the “Tri-fold Book and Bible Cover” at issue has the character of a container, with perhaps more features than a simple book cover, it does not have the requisite physical attributes Customs has found common to the containers of heading 4202, HTSUSA, such as significant carrying capacity. The merchandise possesses the character of a book cover or jacket in that it is primarily designed and specifically constructed with a zippered interior compartment which incorporates two vertical sleeves into which the front and back of a bible or book may be inserted. This interior compartment is specially sized to accomodate or fit a single bible or book, not numerous documents, papers or other contents. The jacket or cover feature is the focal point of the product and is preeminent in a consumer’s decision to purchase the item. Additionally, the book cover serves to organize and perhaps protect small and/or flat items. The bulk of the article is comprised of space designed to hold a bible or book. The remaining narrowly constructed pockets and compartments indicate that the article is not designed to store, protect, and carry additional items such as newspapers, small umbrella and/or other objects normally carried in an attache case or briefcase. The pockets do not have gussets and cannot be expanded to permit the storage of bulky, large items; rather, the pockets are flat in construction and are suitable only for small items that are ancillary to the predominant jacket/cover feature. Although the “Tri-fold Book and Bible Cover” may have more features than a simple book cover, it still retains its fundamental character, functions principally as cover or jacket for a bible or book, and is marketed and sold as such. The added features merely serve to enhance its primary purpose, which is to provide a convenient and organized method by which to study a bible or book. Accordingly, we find that the “Tri-fold Book and Bible Cover” merely has the character of a container and is not similar to the exemplars listed in heading 4202, HTSUSA. For other rulings excluding jacket-like articles from heading 4202, HTSUSA, see Headquarters Ruling Letter (HQ) 956940, dated November 25, 1994; HQ 960989, dated July 20, 1998; and HQ 961418, dated August 4, 1998.
Textile book covers are classified under subheading 6307.90.9989, HTSUSA. See New York Ruling Letter (NY) 851233 dated April 24, 1990; NY 816450, dated November 21, 1995; NY A84808, dated June 25, 1996; NY C83995, dated February 20, 1998; NY C86045, dated April 3, 1998; and NY D80906, dated September 1, 1998. Since at least 1996, Customs has been classifying “bible book covers” incorporating outer pockets, interior pockets, handles, pen-holder loops and extensive decorative features under subheading 6307.90.99, HTSUSA. See NY A82707, dated April 25, 1996; NYA83330, dated May 15, 1996; NY A86713, dated August 22, 1996; NY A87823, dated October 1, 1996; NY A88270, dated October 11, 1996; NY 80069, dated October 20, 1997; NY B85128, dated May 15, 1997; and NY C86501, dated April 20, 1998. In NY A81442, dated March 28, 1996, Customs classified a line of nine bible covers under heading 6307, HTSUSA. The bible covers had sleeves for inserting the back and front of a bible, zippered closures, exterior pockets and handles. One of the bible book covers classified under heading 6307, HTSUSA, had a fold out note pad holder similar to the book covers at issue. In NY B86953, dated July 8, 1997, Customs classified two bible covers with several pockets similar to the book covers at issue outside of heading 4202, HTSUSA. One item had an exterior zippered pocket which contained a holder for cards and a metal key holder. Another item had a flap top with two clear pockets a zippered pocket underneath the flap top. The subject book covers appear to be similar to the book covers classified by Customs under heading 6307, HTSUSA and we find no reason to depart from the established precedent of classifying textile book covers under heading 6307, HTSUSA.
We located two rulings, NY C84799, dated March 11, 1998 and Port Ruling D80149, dated August 11, 1998, which classified a “book cover” and a “bible cover” under heading 4202, HTSUSA. We are currently reviewing those rulings for possible revocation and/or modification.
HOLDING:
The “Tri-fold Book and Bible Covers” are classified in subheading 6307.90.9989, HTSUSA, the provision for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The general column one duty rate is seven percent (7%) ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division