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NY F88771




July 18, 2000

CLA-2-63:RR:NC:TA:351 F88771

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989; 3926.10.0000

Mr. Raymond E. Anderson
Charles A. Redden, Inc.
1210 Corbin Street
Elizabeth, NJ 07201

RE: The tariff classification of book covers from China.

Dear Mr. Anderson:

In your letter dated June 23, 2000, on behalf of Cross Publishing Co., Branchburg, New Jersey, you requested a tariff classification ruling.

The samples submitted are book covers, item numbers 43-5408, 43-3219, 43-3349, 43-4738, 43-5098, 43-5719, 46-9219 and 43-4018. Item number 43-5408 exterior and interior sides are made of a denim woven fabric panel. The panels are sewn together to form the book cover. The inside features an opening at either end into which a book can be slipped and a textile loop to hold a pen at either end. The outside features an open pocket, on one side. It is secured by means of a zipper closure on three sides. Attached onto the outside is a denim fabric carry handle. It measures approximately 10” x 7”.

Item number 43-3219 is constructed of plain woven fabric which has been coated, covered or laminated on one side with a layer of plastic material. The plastic has been determined to be cellular. Material of this construction is considered to be of plastics for tariff classification purposes. The textile surface of the material faces outward. The interior is made of man-made woven fabric which has been coated, covered or laminated on one side with a layer of plastic material. The plastic has been determined to be noncellular. The textile surface of this material faces outward. The inside features an opening at either end into which a book can be slipped and a textile loop to hold a pen at either end. The outside of one side features a pocket with a flap top closure which is held closed with a magnetic snap fastener. Attached onto the outside is a removable textile fabric shoulder strap with a metal snap hook at each end. The book cover is secured by means of a zipper closure on three sides. In its zippered position it resembles a textile purse. It measures approximately 11” x 8”.

Item number 43-3349 is made of a paperboard base and foam rubber covered with woven textile fabric panels. The fabric panels are sewn over the paperboard and foam rubber. One end is folded upward and the other end is folded to overlap the other so that it becomes a flap top. The flap top is held closed with a magnetic snap fastener. The two sides are left open. The inside features an opening at either end into which a book can be slipped and a textile loop to hold pen. It measures approximately 10-1/2” x 7-11/2”.

Item number 43-4738 exterior is constructed of textile woven fabric. The interior is lined with a lighter weight woven fabric. The inside features an opening at either end into which a book can be slipped and a textile loop to hold a pen at either end. The outside of one side features an open pocket. Attached onto the outside is a textile fabric carry handle. In closed position it measures approximately 10” x 7”.

Item number 43-5098 is made of a woven textile fabric panel. The panel is sewn into the book cover. The inside features an opening, made of plastic sheeting, at either end into which a book can be slipped. The book cover is secured by means of a zipper closure on three sides. The outside of one side features an open pocket with the printed words “Noah’s Ark” and depicts comical characters. The book cover measures approximately 9-1/2” x 6-1/2”.

Item number 43-5719 exterior is constructed of cellular plastic material backed with textile fabric for reinforcement. The interior is made of plain-woven textile fabric. The interior features an open pocket at either end into which a book can be slipped and a textile loop to hold a pen at either end. The outside of one side features a zippered pocket. The book cover measures approximately 10-1/2” x 7-1/2”.

Item number 46-9219 exterior is constructed of cellular plastic material backed with textile fabric for reinforcement. The interior is made of plain-woven textile fabric. The interior features an open pocket at either end into which a book can be slipped and a textile loop to hold a pen at either end. The interior left side features three open pockets. Attached onto the outside is a plastic material carry handle. The book cover measures approximately 10-1/2” x 7-1/2”.

Item number 43-4018 is made of clear plastic sheeting material. The interior features an open pocket at either end into which a book can be slipped and a plastic loop to hold a pen at either end. The outside of one side features an open pocket. Attached onto the outside is a web fabric carry handle. The book cover measures approximately 9-1/2” x 6-1/2”.

The applicable subheading for item numbers 43-5408, 43-3349, 43-4738 and 43-5098 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 numbers 43-3219, 43-5719, 46-9219 and 43-4018 will be 3926.10.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 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 Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,

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