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NY L84954

June 7, 2005

CLA-2-48:RR:NC:SP:234 L84954


TARIFF NO.: 4820.90.0000

Ms. Wanda Habrial
Binney & Smith, Inc.
1100 Church Lane
Easton, PA 18044

RE: The tariff classification of a child’s “mini fold-up album” with accessories, from China.

Dear Ms. Habrial:

In your letters dated January 13, February 9 and May 2, 2005, you requested a tariff classification ruling.

A sample identified as a “Girlfitti™ Memory Keepers™” kit (style # 03-4007) was submitted for our examination and is being returned to you as requested. It consists of a miniature “fold-up scrapbook/album” put up for retail sale together with various accessories to be employed in decorating it. The “scrapbook/album” itself consists of a single, intricately folded strip of plain white heavyweight paper permanently mounted accordion-style between two flat, 2¼”-square plastic covers. It includes an elastic closure with decorative charm, and it also features a tether that can be used to facilitate attachment to a backpack or other object. The accompanying accessories are as follows:

4 small sheets of colored paper.

2 sheets of decorative, die-cut printed stickers in assorted designs.

1 glue stick.

3 felt-tipped markers.

1 plastic “cool tool” (for cutting and punching out paper shapes).

A printed instruction sheet.

For tariff classification purposes, the above-described merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the fold-up “scrapbook/album,” which acts as the central element of the kit. (For informational purposes, we note that this fold-up article is not considered an “album” because it is not composed of pages bound together in book form.)

Accordingly, the applicable subheading for the complete # 03-4007 “Girlfitti™ Memory Keepers™” kit will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of stationery, of paper or paperboard. The rate of duty will be Free.

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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