Mr. John Patneaude
2727 W. Good Hope Road
Milwaukee, WI 53202
RE: The tariff classification of a zippered book cover from
Korea, Singapore, Thailand, China, Taiwan or Mexico.
Dear Mr. Patneaude:
In your letter dated September 30, 1992, you requested a
tariff classification ruling.
The book cover, which resembles a portfolio, is used to hold
a driver's manual and other new car information. The outer
surface of the book cover is composed of polyvinyl chloride that
is backed with a nonwoven textile material. The book cover has
three inner pockets to hold receipts and other documents. When
closed, the book cover measures approximately 8 1/2" in height by
6 1/2" in width.
The applicable subheading for the zippered 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
Articles classifiable under subheading 3926.10.0000, HTS,
which are products of Thailand or Mexico, are entitled to duty
free treatment under the Generalized System of Preferences (GSP)
upon compliance with all applicable regulations.
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