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June 30, 1999

CLA-2-48:RR:NC:2:234 E83481


TARIFF NO.: 4820.10.4000, 4820.50.0000

Mr. Mike Heffner
Masterpiece International Ltd.
2300 Higgins Road (Suite 301)
Elk Grove, Illinois 60007

RE: The tariff classification of photo albums and similar books from China

Dear Mr. Heffner:

In your letter dated April 19, 1999, updated by you June 22, 1999, on behalf of your client, Publications International, Ltd., Lincolnwood, Illinois, you requested a tariff classification ruling.

Four (4) samples were submitted, which will be retained for reference. Two of them, designated “Little Angels” and “Birthday Photos”, are photograph albums in book form. They are “unconventional” in that instead of consisting of pages on which photographs are affixed, or of pages having slots into which photographs are inserted, these consist of pages which have been cut out to accommodate photographs of different particular sizes and shapes, which are to be, in effect, framed by the pages.

A third sample, designated “Pocketful of Memories Christmas Album”, is a book whose paper or paperboard pages are each a folder designed to contain flat memorabilia of a particular Christmas holiday. These would include photographs, menus, Christmas tree decorations, gift cards, ribbons, or any other memento of the holiday that would be not too bulky to save in this format.

The fourth sample is a 73 page printed book entitled, “A Mother’s Memories”, printed essentially with textual “prompts” for recording a mothers recollection of her life, followed by blank lined space in which to carry out the thought. For example, beginning on page 7, the book reads, “In a typical day, I remember my mother doing.”, followed by space in which to write the thought. And, “What I remember most about the way my mother looked when she was young is”, followed by space in which to write that thought. This continues throughout the book, and constitutes its essential function.

The applicable subheading for the “Little Angels”, “Birthday Photos”, and “Pocketful of Memories Christmas Album” will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Albums (of paper or paperboard) for samples or for collections. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the printed book, “A Mother’s Memories”, will be 4820.10.4000, HTS, which provides for: Other (than certain enumerated articles of paper or paperboard). The rate of duty will be Free.

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 Carl Abramowitz, at 212-637-7060.


Robert B. Swierupski

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