CLA-2-48:OT:RR:NC:2:234
Ms. Lois Hess
Eric Scott
980 Rozier Street
P. O. Box 443
Ste. Genevieve, MO 63670
RE: The tariff classification of a photo album cover from China
Dear Ms. Hess:
In your letter dated June 20, 2011, you requested a tariff classification ruling.
The ruling was requested on the exterior cover of an unfinished photo album. The photo album cover is constructed with a rigid paperboard core, foam layer padding and polyurethane (PU) exterior. The subject sample, exterior left and right covers, is constructed of two pieces of stiff paperboard which measure approximately 11¼” x 8¾” each and are permanently affixed to a 1¾” middle spine. The rigid paperboard core is covered with a layer of foam which provides a padded surface and a polyurethane (PU) exterior which imparts a leather-like appearance to the cover. The front cover differs slightly from the back cover in that it has an opening in the center to display a title page or photo. The purpose of the photo album exterior cover is to hold bound printed photo pages.
You suggest that the imported photo album cover be classified as albums for samples or for collections, as provided for in subheading 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS). The submitted sample, a photo album cover, does not include the paperboard pages used to display photos or items in a collection within a completed photo album. An incomplete or unfinished version of a particular article must possess the essential character of that article if it is to be classified as such.
The sample submitted will be returned to you as requested.
The applicable subheading for the photo album cover will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other (non-enumerated) articles of stationery, 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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division