CLA-2-48:RR:NC:SP:234 F89953
Mr. Daniel Fujita
Smile Market
7925 N.W. 12th St. (Suite 112)
Miami, FL 33126
RE: The tariff classification of photo albums and picture frames from various countries.
Dear Mr. Fujita:
In your undated letter received here on July 25, 2000, you requested a tariff classification ruling.
Several samples were submitted and will be retained for reference. Each item is listed and briefly described below, immediately followed by its applicable subheading, general rate of duty, and provision in the Harmonized Tariff Schedule of the United States (HTS):
“Aluminum-Covered Fujita Photo Album,” consisting of numerous paperboard pages (approximately 7” x 9”) bound between metal covers. The pages are coated with a tacky substance covered by a protective, clear plastic overlay that can be temporarily peeled back so that photographs can be inserted for storage and display. 4820.50.0000/ 1.6% ad valorem. (Albums for samples or for collections, of paper or paperboard.)
“Bau France Leaf-Printed Albums,” consisting of plastic-pocket pages (4” x 6”) permanently mounted between design-printed paperboard covers. 3924.90.5500/ 3.4% ad valorem. (Other (non-enumerated) household articles of plastics.)
“Green 5” x 3.5” Picture Frame,” made of a metal assumed to be aluminum, complete with glass window and plastic back incorporating a hinged stand. 8306.30.0000/ 2.7% ad valorem. (Photograph, picture or similar frames, of base metal.)
“Bau France Large 50-Page 4” x 6” Photo Album,” consisting of stiff paper pages bound in a paperboard cover with protective plastic dust jacket. The pages are partially covered by thin, clear plastic overlays under which photos may be inserted. Affixed to the inside of the back cover is a paper pocket intended for storage of negatives. Some die-cut paper “memo writing cards” (labels) are also included. 4820.50.0000/ 1.6% ad valorem. (See HTS description above.)
“Red Canvas Covered Fujita 4” x 6” Album,” consisting of plastic-pocket pages permanently bound within a cover made of fabric-covered paperboard. Includes paper labels and a pocket for negatives. 3924.90.5500/ 3.4% ad valorem. (See HTS description above.)
“Black Bau France 200-pg. Album,” consisting of plastic-pocket pages permanently bound within an imitation-leather cover. Includes paper labels and a pocket for negatives. 3924.90.5500/ 3.4% ad valorem. (See HTS description above.)
“Large Garfield Album,” consisting of paper pages bound (by a screw-and-post system) between design-printed paperboard covers. The pages are partially covered by thin, clear plastic overlays under which photos may be inserted. 4820.50.0000/ 1.6% ad valorem. (See HTS description above.)
“Large Gray Binder Photo Album,” consisting of paper pages mounted in a metal ring binder with paperboard cover. The pages are partially covered by thin, clear plastic overlays under which photos may be inserted. Includes a paper pocket for negatives. 4820.50.0000/ 1.6% ad valorem. (See HTS description above.)
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 Carl Abramowitz at 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division