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NY B82151




February 25, 1997

CLA-2-48:RR:NC:SP:234 B82151

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.90.0000

Mr. Kevin McKeogh
Fibex Inc.
123 East 54th Street
New York, NY 10022

RE: The tariff classification of book covers from Finland.

Dear Mr. McKeogh:

In your letter dated February 5, 1997, you requested a tariff classification ruling.

Two samples of paperboard covers of a kind used to bind printed books were submitted and will be retained for reference. Each is printed with the title and graphics pertaining to the particular volume for which it is intended. The samples, which represent two different types of cover, are given the following descriptions in literature accompanying your letter:

"FinnBind": A unique, globally patented printed softcover alternative made of one piece of 200-400 gsm virgin (recyclable) carrier kraft board for paperbacks (novels, etc.), textbooks, manuals, directories or reference books.

"WalkiCover": A one-piece, double-folded 300-460 gsm virgin (recyclable) fiber carrier kraft, printed cover for textbooks, manuals, directories or reference books that offers an alternative to traditional hard (which typically uses 3 pieces of inner board (front cover, spine & back cover)) and soft covers.

The applicable subheading for "FinnBind" and "WalkiCover" will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for book covers (including cover boards and book jackets) of paper or paperboard. The rate of duty will be 3.7%.

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 Carl Abramowitz at 212-466-5733.

Sincerely,

Gwenn Klein Kirschner

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