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NY A82707




April 25, 1996

CLA-2-39:RR:NC:TP:221 A82707

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 4205.00.8000; 6307.90.9989

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 15, 1996, you requested a tariff classification ruling.

You submitted sixteen sample Bible book covers with your letter. All the samples have two inner pockets or sleeves composed of a woven textile fabric into which the covers of a book can be slipped. In addition, all the Bible book covers, with the exception of Article Numbers V2 and 4DZ, have outer pockets, usually secured by a zipper or "Velcro" type fastener.

The samples can be divided into three categories. The first category (Article Numbers V7, 7NZ, 4CZ, 4DZ, V2 and V6) consists of book covers with outer sleeves composed of a cellular plastics material backed with a woven textile fabric.

The second category (Article Numbers C6, C7, 5KZ, F7, 3EZ, 3JZ, 3KZ and 1G-1H-1J-1K-1L) consists of book covers with outer sleeves composed of textile woven fabric.

The third category (Article Numbers L9 and 2RV) consists of book covers with outer sleeves composed of leather with woven textile lining.

The applicable subheading for the first category of Bible 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.

The applicable subheading for the second category of Bible book covers will be 6307.90.9989, 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 the third category of Bible book covers 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 Joan Mazzola at 212-466-5580.

Sincerely,

Roger J. Silvestri
Director

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