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NY M83096

May 31, 2006

CLA-2-39:RR:NC:SP:221 M83096


TARIFF NO.: 3924.90.5500; 9503.70.0000

Ms. Holly VanDeusen
13000 Darice Parkway, Park 82
Strongsville, OH 44149-3800

RE: The tariff classification of the “Princess Photo Keeper ” and the “Nemo Foam Mega Pack” from China.

Dear Ms. VanDeusen:

In your letter dated May 4, 2006, on behalf of Lamrite West, Inc., you requested a tariff classification ruling.

Two samples were provided with your letter. The Princess Photo Keeper (Item DIS-208) is a photo album consisting of 15 clear plastic insert pages and foam plastic covers. Each clear plastic page includes a white plastic background sheet that separates the front and back pictures. This photo album is packaged for retail sale with a foam plastic adhesive frame and stickers to decorate the cover.

The Nemo Deluxe Craft Kit (Item DIS-325) is a child’s craft kit containing detailed instructions to make particular items, including the Nemo Picture Frame, Nemo Memo Board, Nemo Necklace, Nemo Puppet and Nemo Bookmark. The craft kit contains the components needed to complete these projects, including plastic foam shapes, pipe cleaners, plastic beads, woodcraft sticks, feathers, rhinestones, string, glue and glitter glue.

You suggest that the Princess Photo Keeper and the Nemo Foam Mega Pack Craft Kit are classified in subheading 9503.70, Harmonized Tariff Schedule of the United States (HTSUS), the provision for toys put up in sets or outfits. We agree that the Nemo Mega Pack Craft Kit is classified in this provision. However, the Princess Photo Keeper is a complete photo album with just a few stickers to attach to the cover to decorate it, and it is classified as a photo album in the provision below.

As you requested, the samples will be returned.

The applicable subheading for the Princess Photo Keeper (DIS-208) will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Nemo Foam Mega Pack Deluxe Craft Kit (DIS-325) will be 9503.70.0000, HTSUS, which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

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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