CLA-2-63:RR:NC:TP:352 A81442
Mr. Chen Lin
Lighthouse Mfg. Inc.
2720 E. Miraloma Ave.
Anaheim, CA 92806
RE: The tariff classification of "Bible Book Covers" from China.
Dear Mr. Lin:
In your letter received by this office on March 15, 1996, you requested a tariff classification ruling.
The samples submitted are ten "Bible Book Covers". Item number 311-GRN-M and one with no item number are made of textile woven fabric. The inside features open pockets and the outside a zippered pocket. There is a handle made of the same fabric attached to the top of the covers. In their zippered position the items measures approximately 9 1/2" x 6 1/2" and 10" x 7 1/2", respectively.
Item numbers V2-BLK-3L, 4C-BLK-M and 7N-BUR-L are constructed of woven textile fabric covered on the outside surface with vinyl material. The inside features open pockets and the outside a zippered pocket. There is a handle made of the same material attached to the top of the covers. In their zippered position the items measure approximately 10" x 7", 9 1/2" x 6 1/2" and 10" x 7", respectively.
Item number 4D-BUR-M is made of woven textile fabric covered on the outside surface with vinyl material. The inside features a fold-out note pad holder, and open pockets. The outside has a zippered pocket. It has a handle made of the same material attached to the top of the cover. In its zippered position it measures approximately 9 1/2" x 6".
Item number 5J-BLU-M is composed of woven textile fabric covered on the outside surface with vinyl material. In its zippered position the item resembles a textile purse and measures approximately 9 1/2" x 7". It features inside open pockets. The outside zippered pockets are made of brocade fabric. There are handles of the same fabric attached to the side of the cover.
Item numbers ID-FLR-L and IA-FLR-XL are made of textile woven fabric with lace trimming around the edges. The inside features open pockets. The outside pockets on item ID-FLR-L is held closed by a button and item IA-FLR-XL has one outside pocket that is held closed by a flap top with a button closure. The covers are held closed by metal snaps. Two textile straps are attached for carrying. In fold position the covers measure approximately 10" x 8" and 10 1/4" x 8 1/8", respectively.
Item number 2Q-BUR-XL is constructed of all leather with woven textile lining. The inside features a zippered pocket and open pockets. It is held closed by a zipper. Attached onto the top is a handle made of the same material. It measures approximately 10 11/16" x 7 7/8".
The applicable subheading for item numbers 311-GRN-M, the cover with no item number, V2-Blk-3L, 4C-BLK-M, 7N-BUR-L, 4D-Bur-M, 5J-BLU-M, ID-FLR-L, and IA-FLR-XL will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for item number 2Q-BUR-XL will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather: Other: Other. The rate of duty will be free.
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 Alan Tytelman at 212-466-5896.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division