CLA-2-39:RR:NC:2:221 B85128
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 dated April 29, 1997, you requested a tariff
classification ruling.
You submitted a sample Bible book cover (Item #4F in Style
4FZ) with your letter. The book cover closes by means of a zipper
and has a carrying handle. The sample is lined with a woven
textile fabric and has two inner pockets composed of a woven
textile fabric into which the covers of a book can be inserted. In
addition, the Bible book cover has a smaller inner pocket, a pen
holder loop and a zippered outer pocket. The exterior of the book
cover is composed of a cellular plastics material backed with a
woven textile fabric. Your sample, which was damaged in
examination, is being returned, as you requested.
The applicable subheading for the Bible book cover will be
3926.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, office or
school supplies. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at 212-466-5580.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division