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NY 886542

June 10, 1993

CLA-2-44:S:N:N8:230 886542


TARIFF NO.: 4414.00.0000; 3924.90.5500

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

RE: The tariff classification of photograph albums with attached frames, from China; composite goods; wood; plastic.

Dear Mr. Brodsky:

In your letter dated May 21, 1993, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.
Item #10010W is a combination photograph album and picture frame. The article consists of 50 plastic-pocket pages bound into an album measuring about 2 x 5 x 6 1/2 inches. The front cover, however, is a wooden frame with glass window.

The applicable subheading for the #10010W "Mini Photo Album" with wood frame attached will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 6%.

Item #10010P is the same type of article, except that the frame is said to be made of polyresin.

The applicable subheading for the #10010P "Mini Photo Album" with polyresin frame attached will be 3924.90.5500, HTS, which provides for other (non-enumerated) household articles of plastics. The rate of duty will be 3.4%.

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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