The tariff classification of an unfinished album cover from China

N061201 June 10, 2009 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Ms. Cheryl Forner The Antioch Company Creative Memories 6401 8th Ave. South St. Cloud, MN 56301 RE: The tariff classification of an unfinished album cover from China Dear Ms Forner: In your letter dated May 8, 2009, you requested a tariff classification ruling. You submitted three components of an album cover for our review. The three components are identified as item #639244-front album cover, item #639245-back album cover and item #639246-album backbone which when put together form an album cover. You state in your letter that these components are produced in China and the front and back covers measure approximately 11 ½” x 14” each and the backbone measures approximately 11” x 13 ½”. The front and back covers have a ½” strip that is punched to accommodate the plastic strap fasteners that will hold the pages in the album. The components will be assembled together after importation into the US to form albums. The components are covered in polyurethane (PU). The components are made of PU, cotton canvas liner, grey board and card board stiffeners, and foam. Based on the components cost breakdown submitted in your letter, the grey board and card board stiffeners are chief value. It is the opinion of this office that the album cover components are composite goods and it is the grey board and card board stiffeners that imparts the essential character to the album cover. The samples are being returned as requested. The applicable subheading for the album covers will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binder (other than book covers), not elsewhere enumerated in the Tariff. 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