CLA-2-48:RR:NC:SP:234 E87585
Mr. Michael Weathers
AEI Customs Brokerage Services
Building 89
JFK International Airport
Jamaica, NY 11430
RE: The tariff classification of photo albums from Thailand.
Dear Mr. Weathers:
In your letter dated September 15, 1999, you requested a tariff classification ruling on behalf of your client, Bed Bath & Beyond.
A sample identified as a “silk photo album” (item BB-05, SKU# 11703160) was submitted and will be retained for reference. It consists of a 10” x 10” x 1½” silk-covered paperboard binder containing numerous two-ply mulberry-paper insert sheets upon which photographs can be mounted. The insert sheets are held in place by a post-and-screw system. As an added feature, the front cover’s exterior incorporates a 3½” x 5½” “window” in which a photo may be inserted for display. The album also has a permanently attached fabric ribbon closure.
The applicable subheading for the above-described album 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 duty rate will be 2%.
Articles classifiable under subheading 4820.50.0000, HTS, which are products of Thailand may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".
We note that the sample is not marked with its country of origin. When imported into the United States, the product (or, if applicable, its immediate retail container) will be required to be so marked (e.g., “Made in Thailand”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.
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 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division