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NY E89782

November 22, 1999

CLA-2-48:RR:NC:SP:234 E89782


TARIFF NO.: 4820.50.0000; 3924.90.5500

Mr. Mendel Leykin
MBI Merchandise Industries, Inc.
285 Pierce Street
Somerset, NJ 08873

RE: The tariff classification of photo albums from China or the Philippines.

Dear Mr. Leykin:

In your letter dated October 27, 1999, you requested a tariff classification ruling. Three sample photo albums were submitted and will be retained for reference.

Style # 13105 consists of twenty 10½” x 13” “magnetic pages,” spiral bound between paperboard covers. Each “magnetic page” is a sheet of stiff paper, coated on both sides with a tacky substance covered by a protective, clear plastic overlay that can be temporarily peeled back so that photographs can be inserted for storage and display.

Style # 460-300TR consists of numerous 6¾” x 13”paper sheets mounted in a metal 3-ring loose-leaf binder with paperboard covers. Each side of each page has a clear plastic overlay, glued or fused to the paper at selected intervals so as to form three sleeves (of equal size) into which photos may be slid for display.

The applicable subheading for the style # 13105 and # 460-300TR albums 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%.

Style # 355-300TR features numerous 5¾” x 11½” plastic “pages,” each of which consists of two clear plies that are fused together at selected locations so as to form three photo-storage sleeves of equal size. Each sleeve or compartment in turn contains a 3 5/8” x 5 ¾” paper insert that can either be removed and discarded or used as a separator sheet between two photos placed back to back. The pages of this album are mounted in a metal 3-ring loose-leaf binder with paperboard covers.

The applicable subheading for the style # 355-300TR album will be 3924.90.5500, HTS, which provides for other (non-enumerated) household articles of plastics. The rate of duty will be 3.4%.

Articles classifiable under subheadings 4820.50.0000 and 3924.90.5500, HTS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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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