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NY K89763

October 19, 2004

CLA-2-39:RR:NC:SP:221 K89763


TARIFF NO.: 3924.90.5500

Ms. Heidi Wieland
Colorbok, Inc.
2716 Baker Road
Dexter, MI 48130

RE: The tariff classification of a scrapbook/photo album.

Dear Ms. Wieland:

In your undated letter, received in this office on September 22, 2004, you requested a tariff classification ruling.

A sample was provided with your letter. The scrapbook/photo album (Item #26923) measures 11.5 inches by 10.25 inches. The album contains plastic filler pages with paper inserts. The album cover is composed of cardboard covered with plastic sheeting. CD ROM software is included to assist in creating a personalized album.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case, the essential character is imparted by the album. Therefore, the album and the CD ROM software will be classified together in the heading applicable to the album.

You did not state the country of origin in your letter. The rate of duty provided below is the rate applicable when the goods are made in a country with which the United States has Normal Trade Relations.

The applicable subheading for the scrapbook/photo album will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics. 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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