E83869 E8 Ruling Active

The tariff classification of a bible book cover (Item number 0310980615) from China.

Issued July 2, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The bible book cover is composed of cellular plastics sheeting backed on one side with a uniformly dyed nylon fabric. For tariff purposes, the textile in this type of construction is considered to serve as mere reinforcement. The bible book cover has an adjustable carrying strap, a three sided zippered closure, an open exterior pocket and interior sleeves at both ends to secure the bible in place. As you requested, your sample is being returned.

CBP rationale

The applicable subheading for the bible book cover will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: office or school supplies.

Full text

NY E83869 July 2, 1999 CLA-2-39:RR:NC:SP:221 E83869 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 5995 Opus Parkway, Suite 201 Minnetonka, MN 55343-9058 RE: The tariff classification of a bible book cover (Item number 0310980615) from China. Dear Mr. Anderson: In your letter dated June 22, 1999, on behalf of Zondervan Publishing House, you requested a tariff classification ruling. A sample was provided with your letter. The bible book cover is composed of cellular plastics sheeting backed on one side with a uniformly dyed nylon fabric. For tariff purposes, the textile in this type of construction is considered to serve as mere reinforcement. The bible book cover has an adjustable carrying strap, a three sided zippered closure, an open exterior pocket and interior sleeves at both ends to secure the bible in place. As you requested, your sample is being returned. The applicable subheading for the bible book cover 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. 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, National Commodity Specialist Division

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