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NY 878071




September 23, 1992

CLA-2-39:S:N:N3D:221 878071

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. John Patneaude
DCI Marketing
2727 W. Good Hope Road
Milwaukee, WI 53209

RE: The tariff classification of book covers from Korea, Singapore, Thailand, China, Taiwan or Mexico.

Dear Mr. Patneaude:

In your letter dated September 10, 1992, you requested a tariff classification ruling.

Two samples were submitted. You refer to the samples as portfolios, but they are more like book covers. These covers are composed of an outer surface of cellular polyvinyl chloride backed with a textile fabric for reinforcement. The covers measure 29.1 centimeters by 21 centimeters, and they will be used to hold a driver's manual and other necessary new car information.

You have also made reference to a zippered portfolio. We are unable to issue a classification on this item without a sample.

The applicable subheading for the book covers 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.

Articles classifiable under subheading 3926.10.0000, HTS, which are products of Thailand or Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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