L82729 L8 Ruling Active

The tariff classification of a photo scrapbook from China.

Issued March 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The sleeves are made of archival quality plastic sheeting that is acid, lignin and PVC free. The sleeves have paper inserts. The cover is made of bonded leather and has four cutout openings for pictures. The essential character is imparted by the plastic sleeves.

CBP rationale

The applicable subheading for the photo scrapbook will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other.

Full text

NY L82729 March 17, 2005 CLA-2-39:RR:NC:N2:221 L82729 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Ray Knott UTI United States, Inc. 1600 Delmar Drive Folcroft, PA 19032 RE: The tariff classification of a photo scrapbook from China. Dear Mr. Knott: In your letter dated February 22. 2005, on behalf of CRI/Early Learning, you requested a tariff classification ruling. The sample submitted with your letter is a photo scrapbook. The sleeves are made of archival quality plastic sheeting that is acid, lignin and PVC free. The sleeves have paper inserts. The cover is made of bonded leather and has four cutout openings for pictures. The essential character is imparted by the plastic sleeves. The applicable subheading for the photo scrapbook will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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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