CLA-2-39:RR:NC:SP:221 H81774

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of a “Children’s Bible Book Cover Organizer” from China.

Dear Mr. Anderson:

In your letter dated May 22, 2001, on behalf of Zondervan Publishing House, you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is a “Children’s Bible Book Cover,” item number 010202. It consists of a zippered book cover with felt tip markers and a note pad. The exterior of the book cover is composed of plastic sheeting. The inner sleeves are composed of a woven textile fabric. The exterior of one side of the cover is composed of a clear plastic, which has a compartment for storing the pad and markers. There are five elastic loops for holding the five markers and a slot to hold the paper pad. In its open position, the left side features a vertical open pocket and a textile loop for a pen. The right side features a vertical open pocket and a textile loop. In closed position the article measures approximately 8-1/2” x 7” x 2-1/2”. The book cover and its contents will be classified together as a set. As you requested, the sample is being returned.

The applicable subheading for the “Children’s Bible Book Cover” 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.

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division