Mr. Gordon C. Anderson
Meyer Customs Brokers
P.O. Box 11809
St. Paul, Minnesota 55111
RE: The tariff classification of Bible cases from Korea.
Dear Mr. Anderson:
In your letter dated December 23, 1994, on behalf of Mr.
Baker, Belkingham, Washington, you requested a tariff
The samples submitted are three Bible cases. The first
Bible case, style number ORG10, is made of woven fabric with a
vinyl lining. It features a fold-out note pad holder and inside
and outside pockets. In its zippered position it measures
approximately 7 inches long by 9 1/2 inches wide.
The second Bible case, style number CC90G, is composed of
nylon woven fabric with a vinyl lining. It features inside and
outside pockets. In its zippered position it measures
approximately 6 inches long by 8 3/4 inches wide.
The third Bible case, with no style number, is made from
sheeting of cellular vinyl backed with a plain woven fabric
scrim. This construction is considered to be plastics for tariff
classification purposes. It features inside and outside pockets.
In its zippered position it measures approximately 7 13/16 inches
long by 10 3/4 inches wide.
The applicable subheading for the Bible cases, style numbers
ORG10 and CC90G will be 6307.90.9989, Harmonized Tariff Schedule
of the United States (HTS), which provides for other made up
articles...Other: Other, other. The rate of duty will be 7
percent ad valorem.
The applicable subheading for the Bible case made of
cellular vinyl backed with a fabric scrim will be 3926.10.0000,
HTS, which provides for other articles of plastics and articles
of other materials of heading 3901 to 3914: Office or school
supplies. The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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
Jean F. Maguire
New York Seaport