I81685 I8 Ruling Active

The tariff classification of bible book covers from China.

Issued June 14, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

The submitted sample, identified as a bible book cover, Style J-41, is designed to contain a book and related articles. The cover has an outer surface of microfiber woven textile fabric with a backing of cellular plastics. This construction is considered to be of plastics for tariff classification purposes. The cover measures approximately 10 inches by 8 inches by 2 inches in the closed position, and incorporates a carrying strap. The zippered main compartment opens on three sides, allowing the book cover to lay flat, and incorporates sleeves for insertion of a book. The book cover includes a storage area fitted with a compartment suitable for a pair of eyeglasses or a cell phone, two compartments for pens, and a dog leash clasp for keys.

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 I81685 June 14, 2002 CLA-2-39:RR:NC:SP:221 I81685 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road, Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of bible book covers from China. Dear Mr. Anderson: In your letter dated May 13, 2002, on behalf of Zondervan Publishing House, you requested a tariff classification ruling. The submitted sample, identified as a bible book cover, Style J-41, is designed to contain a book and related articles. The cover has an outer surface of microfiber woven textile fabric with a backing of cellular plastics. This construction is considered to be of plastics for tariff classification purposes. The cover measures approximately 10 inches by 8 inches by 2 inches in the closed position, and incorporates a carrying strap. The zippered main compartment opens on three sides, allowing the book cover to lay flat, and incorporates sleeves for insertion of a book. The book cover includes a storage area fitted with a compartment suitable for a pair of eyeglasses or a cell phone, two compartments for pens, and a dog leash clasp for keys. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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