The tariff classification of a photo album from Canada.

NY G88891 April 23, 2001 CLA-2-39:RR:NC:SP:222 G88891 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Mary Schiedel South Portage Group, Inc. P. O. Box 10 Dwight, Ont. POA IHO RE: The tariff classification of a photo album from Canada. Dear Ms. Schiedel: In your letter dated March 15, 2001, on behalf of your client Timber-lee Christian Center, you requested a tariff classification ruling. The submitted sample is identified as a Memory Album. It is composed of a vinyl cover that containing 12 plastic pages that hold 24 pictures. This album also contains one writing pen and a 30-page paper journal. You mentioned in your letter of inquiry that the vinyl cover album is produced in Canada, the pen originated in China and the paper product is produced and made in Canada. We assume that you are not asking for classification under the North American Free Trade Agreement (NAFTA). In our opinion the plastic pages impart the essential character to this photo album. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division