CLA-2-39:RR:NC:N2:221 L84420
Ms. Evi Binder
Westrim Crafts
P.O. Box 7381
Van Nuys, CA 91409-7381
RE: The tariff classification of scrapbook kits from China.
Dear Ms. Binder:
In your letter dated April 22, 2005, you requested a tariff classification ruling.
Three samples were included with your request. Item 25870-XE-101 is identified as a Spiral Album Kit. It consists of a spiral album with paperboard pages and a paperboard cover. The kit includes a photo template and numerous pressure sensitive paper and plastic stickers of letters, expressions, frames, borders, die-cuts and decorative designs.
Item 25869-XE-101 is identified as a Memory Album Kit. It consists of a 12 inch square post bound scrapbook with plastic pages. The kit includes a photo template, a butterfly shaped punch, solid color papers that slip into the plastic pages, reversible printed papers, die cut paperboard frames and tags and self-adhesive stickers printed with letters and expressions.
Item 25890-XE-101 is identified as a Super Deluxe Scrapbook Kit. It consists of a 3½ inch spine looseleaf binder with plastic pages. The kit includes a photo template, sheets of solid and printed pages that slip into the plastic pages, die cuts, borders, punch art, stickers, decorative edge scissors, a glue stick, a pen and an instruction booklet.
Each of the three kits described above is considered to be a set for tariff classification purposes. The essential character of each kit is imparted by the album/scrapbook.
The applicable subheading for Item 25869-XE-101 Memory Album Kit and Item 25890-XE-101 Super Deluxe Scrapbook Kit will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for Item 25870-XE-101 Spiral Album Kit will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division