CLA-2-48:RR:NC:SP:234 J87084
Mr. Kevin Maher
C-Air Customhouse Brokers
181 So. Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification of a child’s scrapbook kit from China.
Dear Mr. Maher:
In your letter dated August 7, 2003, you requested a tariff classification ruling on behalf of Roseart Industries.
A sample identified as a “Scrapbooking Fun” kit (item # 4688) was submitted for our examination and is being returned to you as requested. It consists of a number of items put up together for retail sale in a printed paperboard display box. The main component is a loose-leaf scrapbook consisting of several sheets of paper mounted in a three-ring binder with paperboard covers. The accompanying items are intended to help the user decorate the book and to mount and highlight photos, etc.: a foam frame and several paperboard frames (some of which must be cut out), a small pair of scissors, 3 small tubes of glitter glue, an assortment of printed stickers, and a packet of confetti.
For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the scrapbook.
Accordingly, the applicable subheading for the complete #4688 “Scrapbook-ing Fun” kit will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be 0.4%.
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