CLA-2-48:RR:E:NC:2:234
Mr. Wen Yan
China One Imports
6055 Hackers Lane, #100
Agoura Hills, CA 91301
RE: The tariff classification of a scrapbook from China
Dear Mr. Yan:
In your letter dated August 10, 2007, you requested a tariff classification ruling.
You submitted photos of a scrapbook referred to as “I Remember…School Days” for our examination. The themed scrapbook is a spiral bound paperboard book that measures approximately 9 x 12 inches. There are a total of fourteen sheets of paper that date an individual’s progress from kindergarten until their senior year in college. The left hand pages are printed with captions to record information such as the school name and address, teacher’s name, best friends, awards, favorite subjects, class photo, etc. The right hand pages have pocket holders to fill with keepsakes and highlights of each school year.
The applicable subheading for the “I Remember…School Days” scrapbook 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.
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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division