CLA-2-63:RR:NC:TA:351 G84083
Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347
RE: The tariff classification of textile book covers from China.
Dear Mr. Anderson:
In your letter dated October 31, 2000, on behalf of your client, Zondervan Publishing House, of Grand Rapids, MI, you requested a tariff classification ruling.
You submitted two samples. Both measure approximately 10½” x7½” and have a zipper closure around three sides. Item 000905 is woven of man-made fibers and has a compartment where a book may be held in place by two inner sleeves. It has an expandable outer pocket, 7” x 3½”, with a flap closure which fastens with a hook-and-loop fastener; this you refer to as a cell phone pocket. There is also a flap over the other side which is secured by two snaps; there is a zipper pocket on the inside of this flap. Sewn onto the book cover under this flap is a 6” x 6” pocket which contains on its front a mesh pocket, another pocket, and two penholders. A textile shoulder strap is sewn to either side at the top of the book cover.
Although style 000905 has the character of a container with more features than a simple book cover, the narrowly constructed pockets and the cell phone holder indicate that the article is not designed to store, protect, and carry additional articles normally carried in a briefcase or attaché case.
Item 99446M0 is made of cotton woven fabric and has a two compartments. There is a compartment for a book as described above. There is another compartment which features on one side a sleeve to hold a pad of paper and on the other side a zippered mesh pocket. On the cover is a full-length pocket with a flap closure which fastens with a hook-and-loop fastener; sewn over this pocket are three expandable pockets, one of which is similar to the cell phone pocket described above, while the others are 3” x 2½” with snap-closure flaps. There is a webbed fabric handle on the spine.
You state in your letter that you believe both styles are classifiable in 6307.90.9989, HTS. However, the pockets of style 99446M0 are intended to carry small accessories. The combined storage area and features cause it to be considered more than a mere cover for a book; rather, it is a container similar to a briefcase or portfolio.
The applicable subheading for style 000905 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made-up textile articles. The rate of duty will be seven percent ad valorem.
The applicable subheading for style 99446M0 will be 4202.12.4000, HTS, which provides for attaché cases, briefcases, school satchels and similar containers with an outer surface of textile materials, of cotton. The rate of duty will be 6.7 percent ad valorem.
HTS 4202.12.4000 falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Mitchel Bayer at 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division