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NY L88079

October 24, 2005

CLA-2-48:RR:NC:SP:234 L88079


TARIFF NO.: 4820.90.0000

Mr. Keith Landry
Kuehne & Nagel, Inc.
235 Southfield Parkway
Forest Park, GA 30297

RE: The tariff classification of a paper article designed to hold and display photographs, from China.

Dear Mr. Landry:

In your letter dated October 4, 2005, you requested a tariff classification ruling on behalf of Plaid Enterprises, Inc.

A sample identified as a “Magic Slide Picture Book” was submitted for our examination. The product is evidently designed to function as a kind of miniature album in which to display photos/memorabilia related to a single occasion, such as a trip to the zoo, a birthday party or a family get-together. It consists of a 5½” x 8½” paper sleeve, open at each end, containing two sheets of paper of comparable size. One of the sheets is meant to be slid in and out of the left side of the sleeve, while the other is meant to be slid in and out of the right side. The user will simply affix photos to the paper sheets and to the sleeve itself. An accompanying instruction sheet suggests that the item can then be mounted in a scrapbook, or it can be mailed to a chosen recipient as a gift. The “picture book” is packed together with printed paper stickers to be used as embellishments on its surfaces. It is also accompanied by a suitable mailing envelope, a small paper stand (for upright display purposes), and some small pieces of double-sided foam adhesive tape.

For tariff classification purposes, the above-described items will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the “picture book,” which is the central component. While you suggest that the “picture book” might be an “album” (of subheading 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS)), we find that it cannot be regarded as such because it is not a book consisting of bound pages.

The applicable subheading for the “Magic Slide Picture Book,” complete with its accessories as described, will be 4820.90.0000, 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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