CLA-2-48:OT:RR:NC:2:234
Mr. Oscar Gonzalez
Gonzalez Rolon Valdespino & Rodriguez, LLC
2911 Turtle Creek Boulevard
Suite 300
Dallas, TX 75219
RE: The tariff classification of a photo album from the People’s Republic of China
Dear Mr. Gonzalez:
In your letter dated July 5, 2011, you requested a tariff classification ruling for your client Pinnacle Frames & Accents, Inc.
The ruling was requested on a photo album binder. You submitted two photos of the item for our examination. The photo album is a vinyl laminated binder and paperboard core with a metal, three-ring mechanism. The photo album contains 8” x 10”, three-holed, paperboard pages made of Solid Bleached Sulfate (SBS) that are inserted into the three-ring binder. You state in your letter the sheets are coated, front and back, with a tacky substance and a protective clear plastic overlay which is Biaxially Oriented Polypropylene (BOPP). The protective clear plastic can be peeled back for photographs to be inserted for storage and display.
The applicable subheading for the photo album will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Albums for samples or for collections. 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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division