K84285 K8 Ruling Active

The tariff classification of a scrapbook (album) kit from China.

Issued March 19, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.50.0000

Headings: 4820

Product description

It is a paperboard retail box containing an unassembled album (scrapbook) accompanied by various articles intended to enable the user to customize and decorate it. The album consists of a 9” x 11½” x 1½” design-printed paperboard book cover, a quantity of pre-punched paper inserts (pages) ready to be mounted within it, and a length of textile ribbon for binding. The accompanying articles include a design-printed sheet of paper cutouts, a paper stencil sheet, a quantity of printed paper stickers, 5 felt-tipped colored markers, 2 tubes of glitter glue, a small pair of plastic zigzag scissors and a glue stick. The instant merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the album, which is the focal point of the kit. Accordingly,

CBP rationale

the applicable subheading for the complete #6092 kit will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard.

Full text

NY K84285 March 19, 2004 CLA-2-48:RR:NC:SP:234 K84285 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 So. Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a scrapbook (album) kit from China. Dear Mr. Maher: In your letter dated March 10, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc. A sample identified as Item # 6092, “Glamour Gear Magic Memories,” was submitted for our examination and is being returned to you as requested. It is a paperboard retail box containing an unassembled album (scrapbook) accompanied by various articles intended to enable the user to customize and decorate it. The album consists of a 9” x 11½” x 1½” design-printed paperboard book cover, a quantity of pre-punched paper inserts (pages) ready to be mounted within it, and a length of textile ribbon for binding. The accompanying articles include a design-printed sheet of paper cutouts, a paper stencil sheet, a quantity of printed paper stickers, 5 felt-tipped colored markers, 2 tubes of glitter glue, a small pair of plastic zigzag scissors and a glue stick. The instant merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the album, which is the focal point of the kit. Accordingly, the applicable subheading for the complete #6092 kit will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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