CLA-2-48:RR:NC:SP:234 M82265
Mr. Kevin Maher
C-Air Customhouse Brokers
181 So. Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification of a child’s scrapbook kit from China.
Dear Mr. Maher:
In your letter dated April 4, 2006, you requested a tariff classification ruling on behalf of Rose Art Industries.
A sample identified as a Scrapfabulous “My Fab Photo Journal” kit (item # 5837) was submitted for our examination and is being returned to you as requested. It consists of a number of items put up together for retail sale in a printed paperboard display box. The main component is a 9” x 9” scrapbook consisting of 12 sheets of paper spiral-bound between paperboard covers. The scrapbook is described as a “photo journal” in which to collect memorabilia, keepsakes, photos and more. The “themed,” largely blank pages bear pre-printed headings involving friends, family, school, shopping, etc., as prompts to enter certain categories of photos and notations. The inside of the back cover incorporates a pocket to hold extra photos and keepsakes.
The accompanying items are intended to help the user decorate the book and to mount and highlight photos, etc., within it: assorted printed paper stickers (including “frame stickers”), a plastic template (stencil cut with lettering, numerals, etc.), 4 fine line markers, 2 gel pens, a glue stick and an instruction sheet.
For tariff classification purposes, this merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the scrapbook, which is the focal point of the kit.
Accordingly, the applicable subheading for the complete # 5837 Scrapfabulous “My Fab Photo Journal” kit will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for albums for samples or for collections, of paper or paperboard. 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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division