CLA-2-48:RR:NC:SP:234 M80420
Mr. Karl R. Kane
MYX, Inc.
300 Broadway Street, Suite #30
San Francisco, CA 94133
RE: The tariff classification of a photo album and a storage box from China.
Dear Mr. Kane:
In your letter dated January 16, 2006, together with a follow-up submission received here on February 10, 2006, you requested a tariff classification ruling.
A sample identified as a “MYX Album and Photo Box Gift Pack” (Item # 979511040) was submitted for our examination. The sample “gift pack” consists of two items, a photo album and a photo storage box, temporarily held together by means of a satin ribbon that has been wound around them and tied into a bow. The two items appear to be suitable for independent use, and for tariff purposes will be classified separately.
The 5” x 6½” x ¾” album consists of numerous paper pages permanently bound within a cover made of cloth-wrapped paperboard. The pages incorporate clear plastic overlays under which photos may be inserted for storage and display.
The applicable subheading for the album will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free.
The 5½” x 7” x 5”(H) photo storage box is made of paperboard but is covered with textile fabric on its exterior. The box features a removable lid. In addition, each of its four side panels incorporates a clear plastic window, behind which a photo may be inserted for display.
The applicable subheading for the photo storage box will be 6307.90.9889, HTSUS, which provides for other (non-enumerated) made up textile articles. The rate of duty will be 7%.
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/.
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