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NY M81259

March 28, 2006

CLA-2-39:RR:NC:N2:221 M81259


TARIFF NO.: 3924.90.5500

Mr. Anthony Fondacaro
T.H. Weiss Inc.
2 Johnson Road
Lawrence, NY 11559

RE: The tariff classification of a scrapbook album from China.

Dear Mr. Fondacaro:

In your letter dated March 6, 2006, on behalf of Dimensions Acquisition LLC, you requested a tariff classification ruling.

The sample submitted with your request is a scrapbook album. The cover is made of paperboard and the sleeves are made of plastic sheeting with paper inserts. The album will be imported with additional paper pages to use as inserts in the plastic sleeves. It will also include assorted stickers with which to decorate the pages.

You suggest classification in subheading 4820.50.0000, HTSUS, which provides for albums for samples or for collections, of paper or paperboard. However, the essential character of photo albums and scrapbook albums is imparted by the sleeves, which in this case are made of plastics.

The applicable subheading for the scrapbook album sets will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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