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NY 886880

June 8, 1993

CLA-2-48:S:N8:234 886880


TARIFF NO.: 4823.90.6500

Mr. Ed Brodsky
Gilman Sentry Photo, Inc.
8 Skyline Drive
Hawthorne, NY 10532

RE: The tariff classification of "magnetic" filler pages for photo albums, from China, Malaysia or Singapore.

Dear Mr. Brodsky:

In your letter dated May 27, 1993, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is an 8 1/4" x 10 1/2" (21 x 27 cm) sheet of stiff paper, hole punched to fit a three-ring binder. Except for the border area containing the holes, the paper is coated on both sides with a tacky substance which, in turn, is covered with a peel-away transparent plastic film. The thickness of the paper itself (before coatings and coverings) is 0.28 mm, while the plastic film measures 0.04 mm.

The sheet is designed to be used as a page in a photograph album, with the ultimate user inserting photos under the film, which will hold them in place by clinging to the coated paper.

The applicable subheading for the style #01 "magnetic photo album pages" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 5.6%.

Articles classifiable under subheading 4823.90.6500, HTS, which are products of Malaysia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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