CLA-2-48:OT:RR:NC:2:234
Ms. Mary Brinkman
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of photo albums from China
Dear Brinkman:
In your letter dated May 18, 2010 you requested a tariff classification ruling.
The ruling was requested on two photo albums identified as WE 10820A and ABF-6133.
The subject sample, Style WE 10820A, is a solid color, fabric covered photo album which measures approximately 9” x 8½” x 2¼”. The photo album consists of numerous plain, white paper pages, permanently bound between stiff paperboard covers, with plastic pockets to hold the photos. The inside front cover has an inside pocket window to display a 4” x 6” photograph shown on the front of the album cover. The inside back cover has a file pocket which can be used to hold miscellaneous items.
The subject sample, Style ABF-6133, is a textured leaf design, fabric covered photo album which measures approximately 9” x 8½” x 2¼”. The photo album consists of numerous tan paper pages, permanently bound between stiff paperboard covers, with plastic pockets to hold the photos. The inside front cover has a pocket window to display a 4” x 6” photograph shown on the front of the album cover. The inside back cover has a file pocket which can be used to hold miscellaneous items. There is a section in the margin of each page printed with the word “MEMO” and five designated lines to write a brief notation about the photos.
The applicable subheading for the photo albums will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Albums for sample 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