The tariff classification of a Bible book cover from China

N234132 November 6, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Susana Li EMO Trans Inc. 145-45 156th Street Jamaica, NY 11434 RE: The tariff classification of a Bible book cover from China Dear Ms. Li: In your letter dated October 5, 2012, on behalf of Catholic Book Publishing Corp., you requested a tariff classification ruling. A sample was provided with your letter. The Bible book cover is composed of clear polyvinyl chloride (PVC) sheeting that is approximately 7 mils thick. The cover measures 4 inches by 7 inches by 1 inch in its closed condition. There are two inside slots designed so that the book’s cover can be inserted in them. A middle tab with a snap closure secures the cover around the book. The cover protects the front, back and spine of the book while leaving the edges of the pages exposed. The front cover incorporates a non-gusseted pocket with a snap flap closure. The applicable subheading for the Bible book cover will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division