The tariff classification of a photo album and a sports card holder from Canada.

NY 870055 January 21, 1992 CLA-2-39:S:N:N3G:343 870055 CATEGORY: Classification TARIFF NO.: 3924.90.5000 Mr. Darren Rogers Branch Manager Milne & Craighead Customs Brokers (USA) Inc. P.O. Box 126 Portal, North Dakota 58772 RE: The tariff classification of a photo album and a sports card holder from Canada. Dear Mr. Rogers: In your letter dated December 6, 1991 you requested a tariff classification ruling. Two samples accompanied your letter. The vinyl covered, three ring photo album measures approximately 11 1/2 inches by 12 inches. The cover corners are metal reinformed. The sports card holder, which is a vinyl covered, three ring album measures approximately 12 inches by 12 inches. The cover corners are metal reinforced. The applicable subheading for the vinyl covered photo album and the vinyl covered sports card holder will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles... of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The classi- fication and duty rate remain the same whether the albums are imported with inserts or without inserts. Goods classifiable under subheading 3924.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 2.0 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. When the plastic inserts are imported separately they are classified in subheading 3926.90.9090, HTS, which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 3926.90.9090, which have originated in the territory of Canada, will be entitled to a 3.1 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport