B87678 B8 Ruling Active

The tariff classification of a photo album from China

Issued August 8, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

Advertising literature which includes a picture of the subject articles was submitted with your inquiry. "Baby's First Photo Album" is a soft, textile covered, album featuring red, black and white colors to entice baby. It includes clear vinyl pages to protect photographs which the consumer must insert. This product is intended to be a first photo album for baby. Although it may encourage facial recognition in children, the item is designed to protect, store and display photographs. It is not designed purely for amusement purposes as toys are defined in the tariff. The "Baby Roll" is described as a "deluxe padded roll toy with squeaker." It features bright contrasting colors and resembles a cylinder shaped bolster.

CBP rationale

The applicable subheading for the "Baby Photo Album" will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles, of plastics: other.

Full text

NY B87678 August 8, 1997 CLA-2-39:RR:NC:SP:225 B87678 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Teresa Wolven Expeditors International of WA, Inc. 601 N. Nash Street El Segundo, CA 90245 RE: The tariff classification of a photo album from China Dear Ms. Wolven: In your letter dated July 11, 1997, received in this office on July 14, 1997, you requested a tariff classification ruling on behalf of your client Noel Joanna, Inc. Advertising literature which includes a picture of the subject articles was submitted with your inquiry. "Baby's First Photo Album" is a soft, textile covered, album featuring red, black and white colors to entice baby. It includes clear vinyl pages to protect photographs which the consumer must insert. This product is intended to be a first photo album for baby. Although it may encourage facial recognition in children, the item is designed to protect, store and display photographs. It is not designed purely for amusement purposes as toys are defined in the tariff. The "Baby Roll" is described as a "deluxe padded roll toy with squeaker." It features bright contrasting colors and resembles a cylinder shaped bolster. The applicable subheading for the "Baby Photo Album" will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem. With respect to the "Baby Roll," we are unable to offer a proper classification decision without examining an actual sample in its retail package. When this becomes available you may resubmit your request for a binding ruling. If you should desire return of the sample please indicate this in your letter to us and include all other relevant information. 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 Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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