CLA-2-48:OT:RR:NC:N2:234
Ms. JoAnn Benson
US Kingking, LLC
601 South 23rd Street
Fairfield, IA 52556
RE: The tariff classification of a scrapbook kit from China
Dear Ms. Benson:
In your letter dated February 19, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
A sample was submitted upon request. It is a scrapbook kit put up for retail sale in a cardboard box which includes the following items:
A scrapbook constructed of heavyweight paper that is covered with faux leather, the front has a place for a photograph, and it measures 13 ¾” X 12 ¾” with six 12” X 12” pages of heavy weight blank paper inside.
Twenty-four sheets of 12” X 12” patterned paper
Twelve 12” X 12” plastic protective sleeves for memorabilia
One-hundred-two plastic dome die-cut stickers
Forty-four vellum stickers
Two-hundred-sixty-four pressure-sensitive stickers printed with the alphabet
Ten dimensional stickers
One-hundred-eighty-four border and frame stickers
Idea book with layout suggestions
The scrapbook gives the kit its essential character. When goods are prima facie classifiable under two or more headings, GRI 3 must be consulted. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character.
The applicable subheading for the scrapbook kit will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Albums for samples or for collections. 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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division