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NY 807464

March 14, 1995

CLA-2-48:S:N8:234 807464


TARIFF NO.: 4823.90.8500

Mr. Robert Glover
L.E. Coppersmith, Inc.
3460 Wilshire Blvd., #700
Los Angeles, CA 90010

RE: The tariff classification of photo album and frame craft kits, of paper or paperboard, from Taiwan.

Dear Mr. Glover:

In your letter dated March 3, 1995, on behalf of your client, The Gick Company, you requested a tariff classification ruling. Three samples, identified as "Make-A-Memory" (R) kits for creating custom photo albums and frames, were submitted and will be retained for reference.

Model MP-03W is a retail package containing a number of loose, rectangular sheets of uncoated white paper measuring approximately 18 x 29 cm in an unfolded state. One end of each sheet, however, has been folded over to create a 5-cm-wide double-ply border, which, in addition, has been punched with four holes. The sheets are designed to serve as filler pages for an album sold separately by your client.

Model MF-04 is a retail package containing three pre-cut sheets of stiff, uncoated paperboard: an 11 x 15 cm frame-shaped piece, an 11 x 15 cm solid rectangular piece, and a scored, trapezoid-shaped piece measuring roughly 5 x 12 cm. This kit is intended to provide the purchaser with the basic structural components of a photo frame, which he or she can assemble and decorate using materials (e.g., glue, fabric, printed paper) obtained elsewhere.

The "Photo Album Cover Kit" (model number not given), is a retail package containing four rectangular pieces of stiff, uncoated paperboard: two 20 cm square sheets and two 5 x 20 cm strips. The purchaser is supposed to provide additional materials (as described above) and use this kit to assemble and decorate a photo album cover.

The applicable subheading for all of the above "Make-A- Memory" (R) kits will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non- enumerated) paper and paperboard, cut to size or shape, and other (non-enumerated) articles of paper or paperboard. The rate of duty will be 4.8%.

We note that the samples are not marked with their country of origin. The goods will be required to be so marked, legibly and in a conspicuous place, upon importation into the United States.

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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