The tariff classification of a scrapbook kit from China

N018101 October 30, 2007 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Mr. Marlin J. Baker Jr. 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. Baker: In your letter dated September 24, 2007, on behalf of Colorbok Inc., you requested a tariff classification ruling. The submitted sample is identified as the Girlfriends Complete Scrapbook Kit. It consists of various components used to create and decorate a scrapbook album. The kit includes a 12” by 12” postbound album with a printed paperboard cover, encased in plastic sheeting. The album contains eight plastic sleeve pages. Also included in the kit are sixteen 12” by 12” patterned papers, eight 12” by 12” solid papers, two 3-D embellishments, twenty-one vellum quotes, ninety-seven frame and accent punchouts, one hundred and eighty alphabet stickers, seventy-two accent stickers, two hundred and eight phrase stickers, thirty chipboard letters, six chipboard accents and one idea guide. The kit is presented in a retail storage box made of printed paperboard. As you requested, the sample will be returned to you. This item is considered to be a set of goods for retail sale within the meaning of General Rule of Interpretation (GRI) 3. The primary use of this item is to creatively showcase and archive memorabilia. The plastic sleeves facilitate that function. Therefore, it is the opinion of this office that the plastic sleeves provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the Girlfriends Complete Scrapbook Kit will be 3926.90.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other material of headings 3901 to 3914: other: photo albums. 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