CLA-2-63:RR:NC:TA:352 B86953

Mr. Chen Lin
Lighthouse Mfg., Inc.
2720 E. Miraloma Ave
Anaheim, CA 92806

RE: The tariff classification of "Bible Book Cover" from China.

Dear Mr. Lin:

In your letter dated May 28, 1997, you requested a tariff classification ruling. The samples are being returned as requested.

The following "Bible Book Covers" were submitted:

1. Item number E7 is made of woven textile fabric with vinyl trimming. The inside of the central zippered compartment features sleeves at either end into which a book can be slipped. The outside surface of one side features a zippered pocket which contains holders for cards and a metal key holder. It has a handle made of textile fabric covered on the outside surface with vinyl material. In its zippered position it measures approximately 10 1/2" x 8".

2. Item number W6 is constructed of cellular plastic material backed with textile fabric for reinforcement. The inside of the central zippered compartment features sleeves at either end into which a book can be slipped. On the inside the left side has a sleeve that is opened at both ends. The outside features a flap top with a magnetic snap closure. On the interior side of the flap top are two clear plastic pockets. Underneath the flap top is a zippered pocket. Attached onto the top is a handle made of cellular plastic material. In its zippered position it measures approximately 10 1/2" x 8.

The applicable subheading for Item number E7 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for Item number W6 will be 3926.10.0000, HTS, which provides for other articles of plastics and articles of other materials of heading 3901 to 3914: 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 Alan Tytelman at 212-466-5896.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division