CLA-2-39:OT:RR:NC:N2:222
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a Scrapbook Kit from China
Dear Mr. Morse:
In your letter dated April 17, 2008, on behalf of Meijer Distribution, you requested a tariff classification ruling.
The submitted sample is identified as a Fun Club Scrapbook Kit, item# 861, UPC# 760236142850. This item is comprised of a scrapbook and various craft accessories and tools that may be used to decorate the pages of the scrapbook. The scrapbook has a cover that is made of printed paperboard. The front and back cover each measure approximately 8-7/16” by 9-7/16”. Contained within the scrapbook are 10 plastic sleeves that are post bound to the book. The pocket of each sleeve measures approximately 8-3/16” by 8-1/16”. Within each sleeve is a white paper insert that measures approximately 7-15/16” by 7-15/16”.
In addition to the scrapbook, the kit includes the following components: 336 paper alphabet stickers, 112 die-cut paper punches, 44 die-cut paper frames, 26 paper borders, 12 paper titles, 6 pattern paper sheets, 6 solid colored paper sheets, 6 paper tags, 1 gel pen, 1 glue stick, 1 pair of scissors and 1 instruction sheet. As you requested, the sample will be returned to you.
This item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. It is, therefore, classifiable under a single tariff provision. 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 item# 861 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