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NY D81617

September 9, 1998

CLA-2-39:RR:NC:SP:221 D81617


TARIFF NO.: 3926.10.0000; 6307.90.9989

Mr. Darrel G. Toth
Quality Customs Broker, Inc.
4464 South Whitnall Avenue
Milwaukee, Wisconsin 53235

RE: The tariff classification of covers for automobile handbooks from China.

Dear Mr. Toth:

In your letter dated May 27, 1998, received in this office on August 21, 1998, on behalf of DCI Marketing, you requested a tariff classification ruling.

Two sample covers were provided. The first sample consists of three sleeves composed of cardboard encased within a plastic cover. When folded this cover measures approximately 9 1/2 inches by 8 1/2 inches. The cover contains five pockets to hold documents in addition to holding an owner's auto manual. The second sample is similar, but the outer surface of the sleeves is composed of a textile fabric backed on one side with a layer of compact plastic sheeting. You state that these covers will be included for sale in automobiles. These covers, however, are of the class or kind principally used to store papers and documents of a general nature.

The applicable subheading for the cover with the plastic sleeves 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.
The applicable subheading for the cover with textile sleeves backed with plastic sheeting will be 6307.90.9989, HTS, which includes other made up articles of textile fabric, other. The rate of duty will be 7 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 212-466-5580.


Robert B. Swierupski

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