The tariff classification of a photo album and a picture board from China.
Issued August 31, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500, 6307.90.9989
Product description
The submitted samples are identified as a photo album and a picture board. The photo album measures 8-1/2 inches wide by 13 inches long. It is made of paper and cardboard. The clear plastic pages have three slots to insert pictures. Three metal rings hold the plastic pages. It is covered with blue decorative polyester fabric and a satin ribbon. The album is used for storage of the photographs in and around the home. The plastic pages impart the essential character to the album. The picture board measures approximately 13 inches by 16 inches. A layer of foam padding is placed on the front of the board and it is covered with pink polyester fabric. White satin ribbons crisscross the fabric. This picture board may be attached to a wall or placed upright on a flat surface. Photographs or other items may be pinned on the board for display. Samples are returned as you requested. Your letter of inquiry sates that both items will be packaged together as a set for retail sale, However, for tariff purposes they do not qualify as a set and will be classified separately.
CBP rationale
The applicable subheading for the photo album, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other, Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the picture board, will be 6307.90.9989, HTS, which provides for other made up articles…other.
Full text
NY H84744 August 31, 2001 CLA-2-39:RR:NC:SP:222 H84744 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 6307.90.9989 Mr. Marc D. Torrence V. Alexander & Co., Inc. P. O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of a photo album and a picture board from China. Dear Mr. Torrence: In your letter dated July 30, 2001, on behalf of your client C. R. Gibson Company, you requested a tariff classification ruling. The submitted samples are identified as a photo album and a picture board. The photo album measures 8-1/2 inches wide by 13 inches long. It is made of paper and cardboard. The clear plastic pages have three slots to insert pictures. Three metal rings hold the plastic pages. It is covered with blue decorative polyester fabric and a satin ribbon. The album is used for storage of the photographs in and around the home. The plastic pages impart the essential character to the album. The picture board measures approximately 13 inches by 16 inches. A layer of foam padding is placed on the front of the board and it is covered with pink polyester fabric. White satin ribbons crisscross the fabric. This picture board may be attached to a wall or placed upright on a flat surface. Photographs or other items may be pinned on the board for display. Samples are returned as you requested. Your letter of inquiry sates that both items will be packaged together as a set for retail sale, However, for tariff purposes they do not qualify as a set and will be classified separately. The applicable subheading for the photo album, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other, Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the picture board, will be 6307.90.9989, HTS, which provides for other made up articles…other. The rate of duty will be 7 percent ad valorem. 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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