CLA-2 RR:CR:TE 962757 SS
Packair Customs Brokers, Inc.
5510 W. 104th Street
Los Angeles, CA 90045
Re: Classification of Book Covers; Heading 4202, HTSUSA; Explanatory Note (c) to Heading 4202, HTSUSA; Heading 6307, HTSUSA
Dear Sir or Madam:
This letter is in response to your request, dated March 26, 1999, on behalf of your client Gregg Manufacturing, Inc., for a binding ruling concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of four styles of book covers manufactured in China. Samples were submitted with the request.
FACTS:
Style 3510 is identified by attached tags as a “Deluxe Biblecover” and “Bible Pack Organizer.” It is a weatherproof organizer that is designed to contain a book and related articles. The cover has an outer surface of black polyester canvas material and measures approximately 10-½ inches by 8-½ inches in the closed position. On the outer spine, there is a permanently attached strap to be used as a carrying handle and a small sewn-on tag which reads “Bible Gear USA.” A front flap is secured to the front of the “cover” or main compartment by means of a hook and loop closure. On the outside of the front flap, there is an external pocket with a zipper closure which runs the full length of the flap. On the inside of front flap, there is a pocket without a closure, a vinyl mesh pocket with a zipper closure and a vinyl “window” that measure 3-¾ inches by 2-¾ inches and contains a 1999 calendar. Underneath the flap, on the front of the main compartment, there is a pocket without a closure which measures approximately 7-½ inches by 8 inches. A piece of elastic has been sewn in between the inside of the front flap and the front cover which serves as a penholder. The main compartment is secured in the closed position by a zipper closure which runs around all four sides (to the ends of the carrying handle) of the main compartment. When fully opened, the zipper closure allows the book cover to lay flat. On both the right and left sides of the interior of the main compartment there is a short vertical sleeve that allows for the insertion of the hard or soft cover of a book. There is also a penholder sew into the spine of the case and a built in bookmark.
Style 515 is identified by attached tags as “The Original Biblecover” and “Canvas Cover.” It is an organizer that is designed to contain a book and related articles. The cover has an outer surface of burgundy polyester canvas material and measures approximately 10-½ inches by 7-½ inches in the closed position. On the outer spine, there is a permanently attached strap to be used as a carrying handle and a small sewn-in tag which reads “Bible Gear USA”. There is a pocket without a closure on the exterior of the book cover that runs the full width of the cover and has a small sewn-in tag with an “ichthus” (fish) symbol. The main compartment is secured in the closed position by a zipper closure which runs around all four sides (to the ends of the carrying handle) of the main compartment. When fully opened, the zipper closure allows the book cover to lay flat. On both the right and left sides of the interior of the main compartment there is a short vertical sleeve that allows for the insertion of the hard or soft cover of a book. There is also a built in bookmark.
Style B1940 is identified by attached tags as a book cover for hardback books and “Book Gear.” It is a weatherproof organizer that is designed to contain a book and related articles. The cover has an outer surface of blue polyester canvas material and measures approximately 10-½ inches by 7-½ inches in the closed position. On the outer spine, there is a permanently attached strap to be used as a carrying handle and a small sewn-in tag which reads “Book Gear USA.” There is a pocket with a zipper closure on the exterior of the book cover which runs the length of the cover. The main compartment is secured in the closed position by a zipper closure which runs around all four sides (to the ends of the carrying handle) of the main compartment. When fully opened, the zipper closure allows the book cover to lay flat. On both the right and left sides of the interior of the main compartment there is a short vertical sleeve that allows for the insertion of the hard or soft cover of a book. There is also a built in bookmark.
The fourth sample is not identified by a style number. An attached tag describes the article as “The Original Biblecover.” It is also an organizer that is designed to contain a book and related articles. The book cover has an outer surface of black man-made material and measures approximately 11 inches by 7-½ inches in the closed position. The main compartment is secured in the closed position by a zipper closure which runs around three full sides and part of the fourth side of the main compartment. When fully opened, the zipper closure allows the book cover to lay flat. On both the right and left sides of the interior of the main compartment there is a short vertical sleeve that allows the insertion of the hard or soft cover of a book. There is also a built in bookmark. The exterior of the book cover has two handles which are permanently attached to quilted panels which form full size pockets on both the front and back of the
main compartment. On the front panel, there is a pocket with a zipper closure that measures approximately 10-½ inches by 5 inches.
As the name indicates, the book covers are designed to contain a book. 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. In fact, Style B1940 is specifically advertised for use with hard back books other than bibles and is described as a “protective book cover” for “reading privacy” that has “pockets for extras”, a “carrying handle” and a “built-in bookmark.” The attached tag states that you can “take your reading with you!” The remaining three styles are advertised to be used to “protect your bible” and offers to “provide the very best in Bible protection for years to come.” Product information attached to each of the styles describes the articles as having “pockets for extras”, “built in bookmark” and “pen holder.” Styles 3510 and B1940 are waterproof. Several of the attached tags indicate that the book covers are available in different sizes to accommodate different types of bibles.
ISSUE:
What is the proper classification for the four styles of book covers?
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 book covers have 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 as contemplated by the EN or something more similar to the exemplars of heading 4202, HTSUSA. In order to determine whether the book covers are excluded from or classified under heading 4202, HTSUSA, we must decide whether they merely have the character of a container, or whether their purpose is to organize, store, protect, and carry various items and are thus similar to the articles enumerated in heading 4202, HTSUSA.
Although the book covers at issue have the character of a container, with perhaps more features than a simple book cover, they do 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 they are 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 accommodate 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 covers serve to organize and perhaps protect small and/or flat items. The bulk of each article is comprised of space designed to hold a bible or book. The remaining narrowly constructed pockets and compartments indicate that the articles are 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 subject book covers may have more features than a simple book cover, they still retain their fundamental character, function principally as a cover or jacket for a bible or book, and are marketed and sold as such. The added features merely serve to enhance their primary purpose, which is to provide a convenient and organized method by which to study a bible or book. Accordingly, we find that the subject book covers merely have the character of a container and are not similar to the exemplars listed in heading 4202, HTSUSA. This ruling is consistent with Headquarters Ruling Letter (HQ) 962227, dated June 7, 1999. For other rulings excluding jacket-like articles from heading 4202, HTSUSA, see 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. 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 four styles of book 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