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The tariff classification of plastic book covers from Ireland.
Issued April 18, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F85420 (April 18, 2000)
Tariff classification
HTS codes: 3926.10.0000, 3919.90.5060
Product description
The first sample is a book cover composed of polyvinyl chloride (PVC) plastic. The cover is made from PVC sheeting heat sealed to form sleeves into which the book may be inserted. The second sample is identified as the RCH self-adhesive book cover. It is a flat pressure-sensitive plastic sheet that will be used to cover a book.
CBP rationale
The applicable subheading for the self-adhesive plastic book cover will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The applicable subheading for the PVC book cover will be 3926.10.0000, HTS, which provides for other articles of plastics…office or school supplies.
Full text
NY F85420 April 18, 2000 CLA-2-39:RR:NC:SP:221 F85420 CATEGORY: Classification TARIFF NO.: 3919.90.5060; 3926.10.0000 Mr. Alan Ryan Ryco Ryco House, Unit 7 Southern Cross Business Park Bray, Co. Wicklow, Ireland RE: The tariff classification of plastic book covers from Ireland. Dear Mr. Ryan: In your letter dated March 23, 2000, you requested a tariff classification ruling. Two samples were provided with your letter. The first sample is a book cover composed of polyvinyl chloride (PVC) plastic. The cover is made from PVC sheeting heat sealed to form sleeves into which the book may be inserted. The second sample is identified as the RCH self-adhesive book cover. It is a flat pressure-sensitive plastic sheet that will be used to cover a book. The applicable subheading for the self-adhesive plastic book cover will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the PVC book cover will be 3926.10.0000, 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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