N025888 N0 Ruling Active

The tariff classification of a scrapbook kit from China

Issued May 7, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.50.0000

Headings: 4820

GRI rules applied: GRI 3, GRI 3(b)

Product description

Your electronic ruling request states that this item is similar to the item we ruled on in New York N023761, dated March 25, 2008, except it is bound in a three ring binder rather than with Chicago Screws. The binder measures approximately 13 ¾” X 12 ¾” with six 12” X 12” pages of heavy weight blank paper inside. The kit also contains: Twenty-four 12” X 12” sheets of patterned paper Twelve 12” X 12” plastic protective sleeves for memorabilia One-hundred-two plastic dome die cut stickers, forty-four vellum stickers Two-hundred-sixty-four pressure-sensitive stickers printed with the alphabet Ten dimensional stickers One-hundred-eighty-four border and frame stickers An “idea” book with layout suggestions. The scrapbook gives the kit its essential character. When goods are prima facie classifiable under two or more headings, GRI 3 must be consulted. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as they consisted of the component which gives them their essential character.

CBP rationale

The applicable subheading for the scrapbook kit will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Albums for samples or for collections.

Full text

N025888 May 7, 2008 CLA-2-48:OT:RR:E:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Ms. JoAnn Benson King King USA 601 South 23rd Street, Suite #2 Fairfield, IA 52556 RE: The tariff classification of a scrapbook kit from China Dear Ms. Benson: In your letter dated April 9, 2008, you requested a tariff classification ruling. Your electronic ruling request states that this item is similar to the item we ruled on in New York N023761, dated March 25, 2008, except it is bound in a three ring binder rather than with Chicago Screws. The binder measures approximately 13 ¾” X 12 ¾” with six 12” X 12” pages of heavy weight blank paper inside. The kit also contains: Twenty-four 12” X 12” sheets of patterned paper Twelve 12” X 12” plastic protective sleeves for memorabilia One-hundred-two plastic dome die cut stickers, forty-four vellum stickers Two-hundred-sixty-four pressure-sensitive stickers printed with the alphabet Ten dimensional stickers One-hundred-eighty-four border and frame stickers An “idea” book with layout suggestions. The scrapbook gives the kit its essential character. When goods are prima facie classifiable under two or more headings, GRI 3 must be consulted. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as they consisted of the component which gives them their essential character. The applicable subheading for the scrapbook kit will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Albums for samples or for collections. The rate of duty will be Free. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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