CLA-2-39:RR:NC:SP:221 M81024
Ms. Belinda Wong
Simple Symbol (N.A.) Inc.
4915 Chino Hills, Parkway #536
Chino Hills, CA 91709
RE: The tariff classification of a photo album.
Dear Ms. Wong:
In your letter dated March 2, 2006, you requested a tariff classification ruling.
A sample was provided with your letter. The sample is a photo album consisting of 24 plastic pages with a capacity to hold 48 4” by 6” photos. The album when closed resembles a purse, and measures approximately 6” by 6 ½”. Each clear plastic page includes a black plastic background sheet that separates the front and back pictures. The trifold photo album is composed of an outer layer of cellular plastic sheeting backed with nonwoven textile fabric reinforcement, an inner layer of nonwoven textile fabric, and a middle stiffening layer of paperboard. The essential character of the photo album is imparted by the plastics.
You suggest classification in subheading 4820.50.0000, HTSUS, which provides for albums for samples or for collections, of paper or paperboard. However, the essential character of a photo album is imparted by the material comprising the sleeves, which in this case is plastic sheeting. In addition, the background sheets and the outer surface of the photo album covers are also composed of plastics.
The applicable subheading for the photo album with plastic pages will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You did not identify the country of origin of the photo album. The rate of duty provided above is the rate applicable when the photo albums are made in a country with which the United States has Normal Trade Relations.
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