CLA-2-39:RR:NC:SP:222 H82195
Ms. Lorianne Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a plastic photo album and a picture frame from China.
Dear Ms. Aldinger:
In your letter dated May 31, 2001, you requested a tariff classification ruling.
The submitted sample is identified as item #997328, a photo album/picture frame “set”. The photo album holds 40 4” by 6” pictures. It is covered with felt fabric that has flowers and other designs embroidered on the front cover. Inside the cover are 20 plastic pages. The plastic pages impart the essential character to the item.
The photo frame is made of cardboard that is covered with the same felt fabric as the album, including the flowers and other designs embroidered around the border. The picture frame holds one 2-3/4” by 2-3/4” size photo. The textile covered cardboard frame imparts the essential character to the picture frame. Your letter of inquiry states that these two items will be packaged together for retail and sold as a set. However, for tariff purpose, they are not considered to be a set.
The applicable subheading for the plastic photo album, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles… of plastics: other, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the cardboard picture frame, covered with felt fabric will be 6307.90.9989, HTS, which provides for other made up articles...other, other. The rate of duty will be 7 percent ad valorem.
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 Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division