CLA-2-48, 39:RR: NC: 2:234 H87735
Ms. Tina Hogoboom
Colorbok, Inc.
2716 Baker Road
Dexter, MI, 48130.
RE: The tariff classification of scrapbooks and journal from Hong Kong
Dear Ms. Hogoboom:
In your letter dated February 7, 2002, you requested a tariff classification ruling.
Five (5) samples were submitted, of which three (3) will be the subject of this ruling, and will be retained for reference. Two (2) samples, “scrapbook paper” in two (2) sizes, will be classified in a subsequent ruling, which will be numbered: H88692. Laboratory analysis will be conducted in that case.
Item # 15444, Journal, is a wire bound book of lined paper pages, for writing. It measures 8” x 6” and is about 1” thick.. Its cover is printed with words (“Birds of a feather stay together”, etc.) and pictures (birds, flowers).
The applicable subheading for Item # 15444 will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides, relevantly, for: Diaries of paper or paperboard, bound. The rate of duty will be 0.8 percent ad valorem..
Item # 12588 QVC Dana Simpson Continuity Kit, is a packaged set consisting of 1 scrapbook album with plastic pages, 10 12.x12 pattern scrapbook papers, 3 5x7 die cut framers, 3 frame sticker sheets, 2 alphabet sticker sheets, 4 border sticker sheets, 6 jumbo sticker sheets, 3 regular sticker sheets.
Item # 12453 QVC Scrapbooking Kit, is a packaged set consisting of 2 scrapbook albums with plastic pages, 30 printed accents, 30 solid accents, 6 sticker strips, 4 pages vellum paper, 4 embossed papers, 3 plastic templates, 1 gel pen, 1 scissors, 1 glue stick, 8 boarders & banners, 10 add ons, 20 small framers, 6 oversized stickers, 20 large framers, 16 solid framers, 20 solid papers, 40 patterned papers.
Items # 12588 and # 12453 will be considered “goods put up in sets for retail sale” within
the meaning of General Rule of Interpretation 3, HTS. Each will be classified in a single subheading, derived from the component which gives the set its essential character. That component is the scrapbook(s) with plastic pages.
The applicable subheading for Item # 12588 and Item# 12453 will be 3924.90.5500, HTS, which provides, relevantly, for: Other (than certain specified) household articles of plastics. The rate of duty will be 3.4 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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division