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B 80711

January 13, 1997

CLA-2-48:RR:NC:2:234 B 80711


TARIFF NO.: 4820.50.0000

Ms. Cathy Schleiger
The A.W. Fenton Company, Inc.
1157 Rarig Avenue
Columbus, Ohio 43219-2357

RE: The tariff classification of a wedding photo album, from Malaysia

Dear Ms. Schleiger:

In your letter dated December 30, 1996, to the Director of Customs, Middleburg Heights, Ohio, on behalf of your client, Elika Corporation, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested.

The sample is a wedding photo album. It is not identified by style or article number (although the cover of the box in which it is packed is marked "5801"). The album cover is made of pressed wood fiber and has a dyed or painted finish. When imported it may or may not be decorated with paper and beading.

An area in the center of the cover has a cut out for a laminated photo to be placed. The pages are made of paper with a plastic binding on the edges. The albums are to be imported with individual paper mattings for each page.

These albums will be sold as an accessory item by professional photographers and finished by laminating the photos and matting to the pages in the album.

The applicable subheading for this product will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Albums for samples or for collections, of paper or paperboard. The rate of duty will be 2.8 percent.

Articles classifiable in subheading 4820.50.0000, HTS, which are products of Malaysia are entitled to duty free treatment under the General 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733.


Gwenn Klein Kirschner

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