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NY F85420

April 18, 2000

CLA-2-39:RR:NC:SP:221 F85420


TARIFF NO.: 3919.90.5060; 3926.10.0000

Mr. Alan Ryan
Ryco House, Unit 7
Southern Cross Business Park
Bray, Co. Wicklow, Ireland

RE: The tariff classification of plastic book covers from Ireland.

Dear Mr. Ryan:

In your letter dated March 23, 2000, you requested a tariff classification ruling.

Two samples were provided with your letter. The first sample is a book cover composed of polyvinyl chloride (PVC) plastic. The cover is made from PVC sheeting heat sealed to form sleeves into which the book may be inserted. The second sample is identified as the RCH self-adhesive book cover. It is a flat pressure-sensitive plastic sheet that will be used to cover a book.

The applicable subheading for the self-adhesive plastic book cover will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the PVC book cover will be 3926.10.0000, HTS, which provides for other articles of plasticsoffice 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 212-637-7034.


Robert B. Swierupski

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