United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I81272 - NY I81336 > NY I81298

Previous Ruling Next Ruling
NY I81298




May 29, 2002

CLA-2-63:RR:NC:TA:351 I81298

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889; 4202.92.9026; 4202.92.9060; 3926.10.0000

Mr. Thomas Lin
Lighthouse Manufacturing 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 May 1, 2002 you requested a tariff classification ruling. The samples are being returned as requested, although GRMM and GNTN were damaged in examination and GNTV was retained as an official sample.

The samples submitted are Bible book covers, style numbers GNTC, GNTN, GNTV, IFOC, GRMM and GRMV. Style number GNTC is made of a cardboard base and foam padding covered with woven textile 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 interior left side has a sleeve that is opened at both ends to hold a notepad. The outside surface of one side features a zippered pocket. Attached onto the top is a handle made of textile material. It is secured by means of a zipper closure on three sides. It measures approximately 10-1/5” x 8” x 2”.

Style number GNTN is constructed of a cardboard base and foam padding covered with woven textile fabric. The exterior side is further covered and trimmed with a plain woven fabric which has been coated, covered or laminated on one side with a layer of plastic material. The plastic is stated to be cellular. Material of this construction is considered to be of plastics for tariff classification purposes. The plastic surface of this material faces outward. The inside of the Bible book cover 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 interior left side has a sleeve that is opened at both ends to hold a notepad. The outside surface of one side features a zippered pocket. Attached onto the top is a handle made of plastic material. It is secured by means of a zipper closure on three sides. It measures approximately 10-1/5” x 8” x 2”.

Style number GNTV is made of plain woven fabric which has been coated, covered or laminated on one side with a layer of plastic material. The plastic is stated to be cellular. Material of this construction is considered to be of plastics for tariff classification purposes. The plastic surface of this material faces outward. Between the material is foam padding. The inside of the Bible book cover 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 interior left side has a sleeve that is opened at both ends to hold a notepad. The outside surface of one side features a zippered pocket. Attached onto the top is a carry handle made of plastic material. It is secured by means of a zipper closure on three sides. It measures approximately 10-1/5” x 8” x 2”.

Style number IFOC is constructed of woven textile fabric with foam padding. 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 interior left side has a sleeve that is opened at both ends to hold a notepad. The outside surface of one side features a zippered pocket. Attached onto the top is a carry handle made of textile material. Depicted onto one side is the printed word “FORGIVEN.” It is secured by means of a zipper closure on three sides. It measures approximately 10-1/5” x 8” x 2”.

Style number GRMM is made of woven textile fabric with foam padding. 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 interior left side has a sleeve that is opened at both ends to hold a notepad. The outside surface of one side features two pockets. One is a zippered pocket which contains holders for cards and a metal key holder and the other is a smaller pocket with a flap top. The flap top is held closed with a magnetic snap fastener. Attached is a textile shoulder strap. It is secured by means of a zipper closure on three sides. It measures approximately 10-1/5” x 8” x 3-1/2”.

Style number GRMV is constructed of plain woven fabric which has been coated, covered or laminated on one side with a layer of plastic material. The plastic is stated to be cellular. Material of this construction is considered to be of plastics for tariff classification purposes. The plastic surface of this material faces outward. Between the material is foam padding. The inside of the Bible book cover 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 interior left side has a sleeve that is opened at both ends to hold a notepad. The outside surface of one side features two pockets. One is a zippered pocket which contains holders for cards and a metal key holder and the other is a smaller pocket with a flap top. The flap top is held closed with a magnetic snap fastener. Attached is a plastic material shoulder strap. It is secured by means of a zipper closure on three sides. It measures approximately 10-1/5” x 8” x 3-1/2”.

The applicable subheading for style numbers GNTC and IFOC will be 6307.90.9889, 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 style number GRMM will be 4202.92.9026, HTS, which provides for other containers, with outer surface of textile materials. The rate of duty will be 18.1 percent ad valorem.

The applicable subheading for style number GRMV will be 4202.92.9060, HTS, which provides for other containers, with outer surface of a sheeting of plastics or of textile materials, other. The rate of duty will be 18.1 percent ad valorem.

The applicable subheading for style numbers GNTV and GNTN will be 3926.10.0000, HTS, which provides for other articles of plastics and articles of other materials of heading 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 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: