CLA-2-39:RR:NC:N2:221 M84055
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 undated letter, which was received in this office on June 6, 2006, on behalf of Roseart Industries, you requested a tariff classification ruling.
The sample submitted with your request, identified as the “It’s Definitely Me Scrapfabulous” scrapbook kit, style #5834, consists of all the components needed to create and decorate a scrapbook album. The kit includes a scrapbook binder album, plastic album pages, paper inserts, sticker sheets, frame stickers, die cut frames, two gel pens, one glue stick and an instruction sheet. The essential character is imparted by the plastic scrapbook album 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 (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, 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/.
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