N006654 N0 Ruling Active

The tariff classification of a scrapbook kit from China

Issued February 26, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

GRI rules applied: GRI 3(b)

Product description

The kit includes a 12” by 12” scrapbook binder album with a printed paperboard cover. Inside the cover are ten plastic page protectors. Also included in the kit are twenty 12” by 12” patterned papers, ten 12” by 12” solid textured cardstock papers, five 12” by 12” punch out paper sheets, four 12” by 12” cardstock sticker sheets, cardstock die-cut sheets, cardstock die-cut border strips, one 11.375” by 11.375” die-cut paper pocket, one 8” by 8” clear sticker sheet, fifteen chipboard die-cut shapes, eight 3-D embellishments, three polyester ribbon strips, six round buttons, ten brads and a step by step instruction sheet. The kit is presented in a retail storage box made of printed paperboard. The scrapbook kit is a set of goods for retail sale within the meaning of General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule. The essential character of the scrapbook kit is imparted by the plastic page protectors.

Full text

N006654 February 26, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Ted Pascador Phoenix International Freight Services, Ltd. 25991 Northline Commerce Drive, Suite 514 Taylor, MI 48180-7938 RE: The tariff classification of a scrapbook kit from China Dear Mr. Pascador: In your letter dated December 7, 2006, on behalf of Colorbok Inc., you requested a tariff classification ruling. The sample submitted with your request, identified as the “Harmony” Scrapbook Kit, SKU# 44568, consists of various components needed to create and decorate a scrapbook album. The kit includes a 12” by 12” scrapbook binder album with a printed paperboard cover. Inside the cover are ten plastic page protectors. Also included in the kit are twenty 12” by 12” patterned papers, ten 12” by 12” solid textured cardstock papers, five 12” by 12” punch out paper sheets, four 12” by 12” cardstock sticker sheets, cardstock die-cut sheets, cardstock die-cut border strips, one 11.375” by 11.375” die-cut paper pocket, one 8” by 8” clear sticker sheet, fifteen chipboard die-cut shapes, eight 3-D embellishments, three polyester ribbon strips, six round buttons, ten brads and a step by step instruction sheet. The kit is presented in a retail storage box made of printed paperboard. The scrapbook kit is a set of goods for retail sale within the meaning of General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule. The essential character of the scrapbook kit is imparted by the plastic page protectors. The applicable subheading for the scrapbook kit will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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