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NY J81530

March 11, 2003

CLA-2-48:RR:NC:SP:234 J81530


TARIFF NO.: 4820.50.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a child’s album with stickers, from China.

Dear Ms. Grego:

In your letter dated February 13, 2003, you requested a tariff classification ruling.

A sample identified as “My Sticker Album” (SKU 650838) was submitted for our examination. It is a 6” x 8¼” staple-bound book containing 12 blank pages of slick, plastic-coated paper. The album is accompanied by a strip of release paper bearing 18 small, pressure-sensitive plastic stickers. Each sticker is a 5/8”-diameter disk printed with a picture of a dog.

The album and stickers are packed together in a plastic bag with stapled header card. You state that the album is designed to serve as a repository for one’s favorite stickers, and that the accompanying stickers can be used to begin such a collection. For tariff classification purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the album.

Accordingly, the applicable subheading for the SKU 650838 album/sticker set 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 0.4%.

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 646-733-3037.


Robert B. Swierupski

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