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NY 818840




February 13, 1996

CLA-2-48:RR:NC:GI:234 818840

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2050; 6307.90.9989

Mr. Michael J. Ostrowski
Kidcepts Corp.
P.O. Box 431
W. Barnstable, MA 02668

RE: The tariff classification of paper notebooks and textile covers, from China, Thailand or Mexico.

Dear Mr. Ostrowski:

In your letter dated December 26, 1995, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is an 8" x 10 1/2" spiral-bound, ruled paper notebook which has been slipped inside a bifold textile cover. The 8 1/2" x 11 1/2" textile cover is constructed of cotton fabric which envelops a layer of padding and a cardboard stiffener. A nylon strap sewn around the exterior incorporates a "Velcro"-type closure. The front and back paperboard covers of the notebook are held in place within pockets provided for that purpose inside the textile folder.

The applicable subheading for the above-described paper notebook in a textile cover will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks of paper or paperboard. The general rate of duty will be 3.2%.

You also requested a classification for the bifold textile cover if it is imported without the paper notebook inside.

The applicable subheading for the bifold textile cover, when imported empty, will be 6307.90.9989, HTS, which provides for other (non-enumerated) made up textile articles. The general rate of duty will be 7%.

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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

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