The tariff classification of Photo Clutches from China
Issued February 27, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.4800
Headings: 3926
Product description
The two submitted samples are each identified as a Photo Clutch. One of the samples is constructed with an outer surface made of cotton and the other has an outer surface made of polyvinyl chloride (PVC) plastic material. Each of the two samples features a metal frame with a kiss lock closure. The interior of each sample has eight plastic two sided sleeves that are designed to store sixteen 4” x 6” photographs. There are no other interior compartments. The sleeves are situated on one long strip of plastic material, one end of which is attached to the interior of the photo clutch, so that the plastic strip unfolds as a pull-out, with eight consecutive pockets on one side and eight consecutive pockets on the other side. Each Photo Clutch is designed to provide storage, protection and portability to its contents.
CBP rationale
The applicable subheading for each Photo Clutch will be 3926.90.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: photo albums.
Full text
N050328 February 27, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Mr. Gene Scibelli Overton Custom House Brokers 2016 Linden Blvd Elmont, NY 11003 RE: The tariff classification of Photo Clutches from China Dear Mr. Scibelli: In your letter dated January 27, 2009, on behalf of TriCoastal Design Company, you requested a tariff classification ruling. The two submitted samples are each identified as a Photo Clutch. One of the samples is constructed with an outer surface made of cotton and the other has an outer surface made of polyvinyl chloride (PVC) plastic material. Each of the two samples features a metal frame with a kiss lock closure. The interior of each sample has eight plastic two sided sleeves that are designed to store sixteen 4” x 6” photographs. There are no other interior compartments. The sleeves are situated on one long strip of plastic material, one end of which is attached to the interior of the photo clutch, so that the plastic strip unfolds as a pull-out, with eight consecutive pockets on one side and eight consecutive pockets on the other side. Each Photo Clutch is designed to provide storage, protection and portability to its contents. The applicable subheading for each Photo Clutch will be 3926.90.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials 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
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