F86793 F8 Ruling Active

The tariff classification of a scrapbook/album, of paper and paperboard, from China.

Issued May 15, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.50.0000

Headings: 4820

Product description

It consists of 40 7” x 11” sheets of unprinted heavyweight paper bound between paperboard covers by a screw-and-post system. A packet of pressure-sensitive paper tabs, which can be used to affix photographs and other items to the pages, accompanies the album. The covers of the album are printed with a design incorporating such things as rattles, pacifiers and rocking horses. There is also a small, flat, metal teddy-bear ornament attached, via a safety pin, to a 1-3/4” square pillow-like object (with slightly larger corrugated paperboard backing) glued onto the center of the front cover. In response to a telephone query by this office,

CBP rationale

The applicable subheading for the above-described baby scrapbook/photo album, complete with tabs and ornamentation, 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 F86793 May 15, 2000 CLA-2-48:RR:NC:SP:234 F86793 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Mr. Troy E. Wiley Morrison Express 114 Southfield Pkwy. (Suite 170) Forest Park, GA 30297 RE: The tariff classification of a scrapbook/album, of paper and paperboard, from China. Dear Mr. Wiley: In your letter dated May 2, 2000, you requested a tariff classification ruling on behalf of your client, The Holson Burnes Corporation. A sample identified as a baby scrapbook/photo album (and bearing a bar-code label showing the numbers “A22400” and “13208-23215”) was submitted and will be retained for reference. It consists of 40 7” x 11” sheets of unprinted heavyweight paper bound between paperboard covers by a screw-and-post system. A packet of pressure-sensitive paper tabs, which can be used to affix photographs and other items to the pages, accompanies the album. The covers of the album are printed with a design incorporating such things as rattles, pacifiers and rocking horses. There is also a small, flat, metal teddy-bear ornament attached, via a safety pin, to a 1-3/4” square pillow-like object (with slightly larger corrugated paperboard backing) glued onto the center of the front cover. In response to a telephone query by this office, you stated that these components are present merely to impart a distinctive “textured” appearance, and are not intended to be removed for separate use. The applicable subheading for the above-described baby scrapbook/photo album, complete with tabs and ornamentation, 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 1.6%. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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