CLA-2-39:RR:NC:SP:221 I84745

Mr. Joseph S. Catania
All Flags Forwarding
147-35 183rd Street
Jamaica, NY 11413

RE: The tariff classification of stamp mounts from the Netherlands.

Dear Mr. Catania:

In your letter dated July 26, 2002, on behalf of Mystic Stamp Co., Inc., you requested a tariff classification ruling.

Samples were provided with your letter. The stamp mounts are composed of a clear plastic film to which a layer of dark opaque film is glued at each end, and then folded over to form a sleeve in which stamps can be mounted. The stamp mounts come in various sizes, ranging from approximately 1 ¾ inches by 1 ¼ inches to 3 ¼ inches by 2 5/8 inches. A sample was also provided of a mount designed to hold 5 stamps. This stamp mount measures approximately 6 ¼ inches by 1 ¾ inches.

You suggest classification in subheading 3926.90.5000, HTS, which provides for frames or mounts for photographic slides. However, the samples are flimsy plastic sleeves that do not appear to be designed for use as photographic slide mounts. Because of their flimsy construction and varying sizes, they appear to be used for mounting commemorative postage stamps and not photographic slides.

The applicable subheading for the stamp mounts will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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.


Robert B. Swierupski
National Commodity
Specialist Division