CLA-2-39:OT:RR:NC:N2:222
Ms. Cynthia S. Trang
CRI2000, L.P.
2245 San Diego Ave
Suite 223
San Diego, CA 92111
RE: The tariff classification of scrapbooks and accessories from China
Dear Ms. Trang:
In your letter dated September 19, 2007 you requested a tariff classification ruling.
The submitted sample is identified as a 2pk 40pg Scrapbook Set with Accessories. This item includes two identical scrapbook albums, each with bonded leather covers that have fabric inner linings. The covers measure 13.5” by 12.5”. Each of the two scrapbooks contains 20 sleeves made of plastic sheeting. Each sleeve contains a 12” by 12” paper insert. Since photographs and memorabilia can be mounted on either side of each of the 20 paper inserts, each scrapbook is described as containing 40 pages. Each scrapbook is bound by three nickel plated posts.
This item also includes 250 self adhesive clear photo corners, 300 glue dots that are each ½” in diameter, 9 nickel-plated extension bolts, 30 chipboard spine spacers and 3 tins for storage of the accessories. When in use, the photo corners are placed on the 4 corners of pictures that will be mounted on the paper insert pages, to help keep them in place. The glue dots are used to stick photos and embellishments to the paper inserts pages. The extension bolts are used to increase the depth of the spine by elongating the posts, thereby allowing for additional pages to be added and to accommodate the bulk created by the compilation of pictures and embellishments. The spine spacers are inserted into the spine between pages to separate pages and provided added support to the album. At time of importation, the two albums and all of the accessories are packaged together for retail sale.
This item is considered to be a set of goods for retail sale within the meaning of General Rule of Interpretation (GRI) 3. The primary use of this item is to creatively showcase and archive photographs and memorabilia. The plastic sleeves facilitate that function. In particular, it is the plastic sleeves that will secure photographs in the album. Though other materials play a role in the use of the album like the cover that binds the album or the paper inserts on which photographs will be placed, it is the plastic sleeves that allow the purchaser to protect and organize photographs. Therefore, it is the opinion of this office that the plastic sleeves provide this item with the essential character, within the meaning of GRI 3(b).
The applicable subheading for the 2pk 40pg Scrapbook Set with Accessories will be 3926.90.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other material of headings 3901 to 3914: other: photo albums. 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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division