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NY H88342

March 5, 2002

CLA-2-94:RR:NC:SP:233 H88342


TARIFF NO.: 9403.60.8080

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a wooden cabinet with photo albums from China.

Dear Ms. Benson:

In your letter dated February 22, 2002, you requested a tariff classification ruling.

The submitted photograph and diagram depict item #TPS003 Photo Organizer, which consists of a wooden cabinet measuring 42” (h) x 10 11/16” (w) x 7 3/16” (d), containing 15 photo albums. The front of the cabinet is covered by two hinged wooden doors that also function as a picture frame, displaying five 4” x 6” photos. The doors have glass windows and removable backs. Inside, the cabinet features five shelves that can be used for photo albums, CDs and collectibles, plus one drawer for negatives. The 15 photo albums hold a total of 1500 4” x 6” pictures internally. The plastic photo sleeves have plastic pages. The photo album covers measure 6 ½” (h) x 5 ½” (w). The photo album pages are 6 1/8” (h) x 4 ¾” (w). Each 50-page album holds 100 4” x 6” photos. The album covers are made of bonded leather containing 85% leather fibers and 15% non-leather substances. The unit is designed to stand on the floor.

For tariff classification purposes, the cabinet and the albums are considered “goods put up in sets for retail sale” whose common purpose is to facilitate organizing and storing one’s photographs. The cabinet, which predominates in terms of bulk, weight and appearance, will be regarded as the component that imparts the essential character of the set.

The applicable subheading for the complete TPS003 cabinet/album set will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.

Articles classified in subheading 9403.60.8080, HTS, from China are not presently subject to visa or quota restraints, and no special documents are required.

Regarding your question concerning if the amount of albums varies, this ruling would still be applicable.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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