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NY F80336




December 27, 1999

CLA-2-39:RR:NC:SP:221 F80336

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 4205.00.8000

Mr. William C. Neal
Fore Bright Development Limited
161 Essex Lane
Medina, OH 44256

RE: The tariff classification of folders for golf score cards from China.

Dear Mr. Neal:

In your letter dated November 28, 1999, you requested a tariff classification ruling.

Two samples were provided with your letter. The sample folders are composed of cellular polyvinyl chloride plastic backed with a plain woven textile fabric for support. This construction is considered to be a plastic material for tariff purposes. One inner sleeve has a narrow slot to hold a golf scorecard. The folder also has a loop to hold a pencil. When closed, the folder measures approximately 7 ½ inches by 4 ½ inches. The folder is meant to be used by golfers when keeping score. Pig leather folders of similar construction will also be imported. The vinyl folders are identified by the codes GA3V and GA4V; the leather folders by GA1FPLTF/GA1IPLTF and GA2FPLTF/GA22IPLTF.

The applicable subheading for the vinyl folders will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The rate of duty will remain unchanged in 2000.

The applicable subheading for the pig leather folders will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather, 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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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