CLA-2-44:S:N:N8:230 886542
Mr. Ed Brodsky
Gilman Sentry Photo, Inc.
8 Skyline Drive
Hawthorne, NY 10532
RE: The tariff classification of photograph albums with attached
frames, from China; composite goods; wood; plastic.
Dear Mr. Brodsky:
In your letter dated May 21, 1993, you requested a tariff
classification ruling. Two samples were submitted and will be
retained for reference.
Item #10010W is a combination photograph album and picture frame. The
article consists of 50 plastic-pocket pages bound into an album measuring
about 2 x 5 x 6 1/2 inches. The front cover, however, is a wooden frame with
glass window.
The applicable subheading for the #10010W "Mini Photo Album" with wood
frame attached will be 4414.00.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for wooden frames for paintings, photographs,
mirrors or similar objects. The rate of duty will be 6%.
Item #10010P is the same type of article, except that the frame is said
to be made of polyresin.
The applicable subheading for the #10010P "Mini Photo Album" with
polyresin frame attached will be 3924.90.5500, HTS, which provides for other
(non-enumerated) household articles of plastics. The rate of duty will be
3.4%.
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 transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport