The tariff classification of a bi-fold cover from China.

N209827 April 9, 2012 CLA-2-42:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Jennifer Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of a bi-fold cover from China. Dear Ms. Diaz: In your letter dated March 14, 2012, on behalf of your client Marware Inc., you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample, identified as, “EcoVue” is a bi-fold book cover designed for electronic devices such as an iPad2. The cover measures 9¾ inches by 7¾ inches, you state that the exterior of the e-book cover is composed of 100% genuine leather. The front cover features an elastic strap which helps keep the case closed and a small circular cut out to align with the iPad2 camera. The interior is lined with micro-suede material and contains an elastic hand strap inside the front lid. The cover doubles in function as a book stand with a foldaway piece inside the front cover, incorporating a low-angle stand for typing. The applicable subheading for the “EcoVue”, will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of leather or of composition leather: other: other: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division