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817739 81 Ruling Active

The tariff classification of a photo album with frame cover, of paper and wood, from the Philippines.

Issued December 29, 1995 by U.S. Customs and Border Protection.

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81 817739 (December 29, 1995)

Tariff classification

HTS codes: 4820.50.0000

Headings: 4820

Product description

It consists of twenty 8" x 10" sheets of stiff black paper bound within a hinged cover made of wood particle board. The front cover, engraved with the title "Snap Shots," is in the form of a frame (with glass window) in which a single photograph may be inserted for display. A packet of pressure-sensitive plastic "corners" is included with the album to enable the user to mount photos on the pages.

CBP rationale

The applicable subheading for the style 18242-0 "Wood Photo Album" will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard.

Full text

NY 817739 December 29, 1995 CLA-2-48:RR:NC:GI:234 817739 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Ms. Jennifer Lorentz Midwest of Cannon Falls, Inc. P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a photo album with frame cover, of paper and wood, from the Philippines. Dear Ms. Lorentz: In your letter dated December 6, 1995 you requested a tariff classification ruling. A sample identified as a style 18242-0 "Wood Photo Album" was submitted and will be retained for reference. It consists of twenty 8" x 10" sheets of stiff black paper bound within a hinged cover made of wood particle board. The front cover, engraved with the title "Snap Shots," is in the form of a frame (with glass window) in which a single photograph may be inserted for display. A packet of pressure-sensitive plastic "corners" is included with the album to enable the user to mount photos on the pages. The applicable subheading for the style 18242-0 "Wood Photo Album" will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The 1995 rate of duty is 3.6%. Effective January 1, 1996, the rate of duty will be 3.2%. The Generalized System of Preferences (GSP) expired at midnight, July 31, 1995. If the program is renewed by the Congress, articles classifiable under subheading 4820.50.0000, HTS, will be entitled to duty-free treatment under the GSP upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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