CLA-2-39:RR:NC:SP:221 R00379
TARIFF NO. 3924.90.5500
Mr. Johnny Araiza
Burnes Group
10288 Crossroads Loop
Laredo, TX 78045
RE: The tariff classification of a photo album from China.
Dear Mr. Araiza:
In your letter dated May 17, 2004, you requested a classification ruling.
You have submitted photocopies depicting a photo album identified as item number A97746. The “Wood Album with Friends” album holds 4 inch x 6 inch pictures. The album cover is made of wood that has been laminated with velvet inside the cover, back and sides. The insert pages are made of plastic. This album measures 9 inches high by 7.5 inches wide by 1.5 inches thick. The essential character of the album is imparted by the plastic pages.
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