CLA-2-39:RR:NC:N2:221 L86211
Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a scrapbook kit from China
Dear Mr. Maher:
In your letter dated July 1, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling.
The sample submitted with your request is identified as a QuickSystem™ scrapbook kit, item 9165QS. The kit includes a postbound scrapbook album with plastic pages, paper inserts and coordinating decorative paper on which to place photographs, self-adhesive frames to hold photographs onto the paper inserts, and a variety of self-adhesive lettering sheets, journaling tags, caption stickers and miscellaneous decorative stickers to embellish the sheets. The essential character of the kit is imparted by the scrapbook album, and the essential character of the scrapbook album is imparted by the plastic pages. The sample is being returned as you requested.
The applicable subheading for the 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.
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