L81980 L8 Ruling Active

The tariff classification of a photo album from China.

Issued February 9, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The photo album measures 7 inches in width by 4.75 inches in height by 1 inch in thickness. The front and back covers are composed of paperboard covered with a man-made suede-type textile. The photo pages are composed of plastic and are covered by clear plastic protective sheets. As you requested, the sample will be returned.

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.

Full text

NY L81980 February 9, 2005 CLA-2-39:RR:NC:SP:221 L81980 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. John Mattson North Star World Trade Services, Inc. 980 Lone Oak Road, Suite 160 Eagan, MN 55121 RE: The tariff classification of a photo album from China. Dear Mr. Mattson: In your letter dated January 19, 2005, on behalf of Manhattan Toy, you requested a tariff classification ruling. A sample was provided with your letter. The photo album measures 7 inches in width by 4.75 inches in height by 1 inch in thickness. The front and back covers are composed of paperboard covered with a man-made suede-type textile. The photo pages are composed of plastic and are covered by clear plastic protective sheets. As you requested, the sample will be returned. 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. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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