NY 851233
                           
                                   April 24 1990
CLA-2-63:S:N:N3G:345 851233 
Mr. Arnold S. Loeb
Empire Mercantile Corporation
370 Lexington Avenue
New York, N.Y. 10017
RE:  The tariff classification of a book cover from Taiwan.
Dear Mr. Loeb:
     This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
     DATE OF INQUIRY   :    April 3, 1990
               
     DESCRIPTION OF
     MERCHANDISE       :    The sample submitted is a book cover
                            composed of nylon woven fabric.
                            It measures approximately 8 1/16" x 5"
                            when closed.  The article is held
                            closed with a strip similar to the
                            VELCRO brand loop fastener.
     HTS PROVISION     :    Other made up articles...other, other
     HTS SUBHEADING    :    6307.90.9050
     RATE OF DUTY      :    7 percent ad valorem
     
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
                                   Area Director
                                   New York Seaport