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NY G86368

January 31, 2001

CLA-2-39:RR:NC:SP:222 G86368


TARIFF NO.: 3924.90.5500

Ms. Dana N. Mobley
J. C. Penny Purchasing Corporation
P. O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of plastic photo albums with a box from Hong Kong.

Dear Ms. Mobley:

In your letter dated January 11, 2001, you requested a tariff classification ruling.

The submitted sample consists of three small albums and a box. The box is made of cardboard on three sides and open on the top. The covers of the albums are also made of cardboard. The covers of the albums and the cardboard box have been covered with plastic. The design on the cardboard box matches the designs on the cardboard covers of the photo albums. Each album contains 50 plastic pages that have been attached by stitching. Each page has a slot for one picture on each side. The plastic pages hold 4” by 6” size pictures. The cardboard box is used to store the albums and protect the pictures. The photo albums and the storage box are considered to be a set for tariff purposes. The plastic pages impart the essential character to the set.

The samples are returned to you as requested.

The applicable subheading for the photo albums and the storage box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: other, other. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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