D81411 D8 Ruling Active

The tariff classification of a child's scrapbook with printed stickers, from China.

Issued August 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.50.0000

Headings: 4820

Product description

Its main component is a 7 1/4" x 8 1/4" staple-bound book containing 20 blank white paper pages. The book's paper cover bears the title, "My Easter Scrapbook," along with printed pictures of decorated eggs and cartoon rabbits. Accompanying the book are two 6 1/2" x 8 1/2" sheets of release paper bearing a number of small, die-cut, self-adhesive paper stickers. The stickers are printed with pictures of Easter eggs, cartoon rabbits and the like. The above-described items, which are packed together in a plastic bag with stapled header card, will be considered "goods put up in sets for retail sale" whose essential character is imparted by the scrapbook.

CBP rationale

The applicable subheading for the "Easter Scrapbook with Stickers" 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 D81411 August 27, 1998 CLA-2-48:RR:NC:SP:234 D81411 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Ms. Laurie Fassett Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of a child's scrapbook with printed stickers, from China. Dear Ms. Fassett: In your letter dated August 6, 1998, you requested a tariff classification ruling. A sample identified as an "Easter Scrapbook with Stickers" (Item #612102) was submitted and is being returned to you as requested. Its main component is a 7 1/4" x 8 1/4" staple-bound book containing 20 blank white paper pages. The book's paper cover bears the title, "My Easter Scrapbook," along with printed pictures of decorated eggs and cartoon rabbits. Accompanying the book are two 6 1/2" x 8 1/2" sheets of release paper bearing a number of small, die-cut, self-adhesive paper stickers. The stickers are printed with pictures of Easter eggs, cartoon rabbits and the like. The above-described items, which are packed together in a plastic bag with stapled header card, will be considered "goods put up in sets for retail sale" whose essential character is imparted by the scrapbook. The applicable subheading for the "Easter Scrapbook with Stickers" 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 rate of duty will be 2.4%. 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 Carl Abramowitz at 212-466-5733. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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