CLA-2-39:RR:NC:SP:221 L87797

TARIFF NO. 3924.90.5500

Mr. Armando Rivas
Toys R US, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030

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

Dear Mr. Rivas:

In your letter dated September 22, 2005, you requested a classification ruling.

The submitted sample is identified as item number 41414, Baby’s First Photo Album. This album measures approximately 5 inches wide by approximately 6-1/2 inches long. The album covers are composed of clear plastic with yellow paper inserts. The front cover is designed with small items that have been glued onto the yellow paper. The words “Baby’s First Photos” are printed on the lower front cover. This album consists of 12 pages that hold 24 photos size 4 inches by 6 inches. The photo sleeves and pages are composed of plastic. The essential character of the album is imparted by the plastic pages.

The sample is returned as you requested.

The applicable subheading for the photo album will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division