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NY G81472

October 11, 2000

CLA-2-39:RR:NC:SP:221 G81472


TARIFF NO.: 3926.10.0000; 6307.90.9989

Ms. Jasmine Chao
X/Y Group Inc.
575 Anton Blvd., #640
Costa Mesa, CA 92626

RE: The tariff classification of Bible book covers from the Philippines and China.

Dear Ms. Chao :

In your undated letter, received in this office on September 13, 2000, you requested a tariff classification ruling.

Four sample Bible book covers were provided with your letter. All four samples have zippered closures and pockets. The sample identified as “see through” is composed of clear plastic sheeting and textile piping. The cover identified as “3D reflect on front pocket” is composed of cellular plastic sheeting backed with a plain knit textile material for mere reinforcement. The “basic ripstop” and “animal print” book covers are composed of textile material.

The applicable subheading for the plastic see through and 3D reflection on front pocket Bible book covers 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 textile animal print and basic ripstop Bible covers will be 6307.90.9989, HTS, which provides for other made up articles...Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 3926.10.0000, HTS, or subheading 6307.90.9989, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

You have also inquired about visa and quota requirements. The book covers are not subject to visa or quota requirements.

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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