NY A81442

March 28, 1996

CLA-2-63:RR:NC:TP:352 A81442

CATEGORY: Classification

TARIFF NO.: 6307.90.9989: 4205.00.8000

Mr. Chen Lin

Lighthouse Mfg. Inc.

2720 E. Miraloma Ave.

Anaheim, CA 92806

RE: The tariff classification of \"Bible Book Covers\" from China.

Dear Mr. Lin:

In your letter received by this office on March 15, 1996, you requested
a tariff classification ruling.

The samples submitted are ten \"Bible Book Covers\". Item number
311-GRN-M and one with no item number are made of textile woven fabric.
The inside features open pockets and the outside a zippered pocket.
There is a handle made of the same fabric attached to the top of the
covers. In their zippered position the items measures approximately 9
1/2\" x 6 1/2\" and 10\" x 7 1/2\", respectively.

Item numbers V2-BLK-3L, 4C-BLK-M and 7N-BUR-L are constructed of woven
textile fabric covered on the outside surface with vinyl material. The
inside features open pockets and the outside a zippered pocket. There is
a handle made of the same material attached to the top of the covers. In
their zippered position the items measure approximately 10\" x 7\", 9
1/2\" x 6 1/2\" and 10\" x 7\", respectively.

Item number 4D-BUR-M is made of woven textile fabric covered on the
outside surface with vinyl material. The inside features a fold-out note
pad holder, and open pockets. The outside has a zippered pocket. It has
a handle made of the same material attached to the top of the cover. In
its zippered position it measures approximately 9 1/2\" x 6\".

Item number 5J-BLU-M is composed of woven textile fabric covered on the
outside surface with vinyl material. In its zippered position the item
resembles a textile purse and measures approximately 9 1/2\" x 7\". It
features inside open pockets. The outside zippered pockets are made of
brocade fabric. There are handles of the same fabric attached to the
side of the cover.

Item numbers ID-FLR-L and IA-FLR-XL are made of textile woven fabric
with lace trimming around the edges. The inside features open pockets.
The outside pockets on item ID-FLR-L is held closed by a button and item
IA-FLR-XL has one outside pocket that is held closed by a flap top with
a button closure. The covers are held closed by metal snaps. Two textile
straps are attached for carrying. In fold position the covers measure
approximately 10\" x 8\" and 10 1/4\" x 8 1/8\", respectively.

Item number 2Q-BUR-XL is constructed of all leather with woven textile
lining. The inside features a zippered pocket and open pockets. It is
held closed by a zipper. Attached onto the top is a handle made of the
same material. It measures approximately 10 11/16\" x 7 7/8\".

The applicable subheading for item numbers 311-GRN-M, the cover with no
item number, V2-Blk-3L, 4C-BLK-M, 7N-BUR-L, 4D-Bur-M, 5J-BLU-M,
ID-FLR-L, and IA-FLR-XL will be 6307.90.9989, Harmonized Tariff Schedule
of the United States (HTS), which provides for other made up
articles\...Other: Other: Other: Other. The rate of duty will be 7
percent ad valorem.

The applicable subheading for item number 2Q-BUR-XL will be
4205.00.8000, HTS, which provides for other articles of leather or of
composition leather: Other: Other. The rate of duty will be free.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division