The tariff classification of a “scrapbook kit” from China.

NY G89794 April 11, 2001 CLA-2-48:RR:NC:SP:234 G89794 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a “scrapbook kit” from China. Dear Mr. Hoffacker: In your letter dated March 29, 2001, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. A sample identified as a “Save-A-Memory Scrapbook Kit” (Item #101109) was submitted and will be retained for reference. It consists of several items put up together for retail sale in a printed paperboard display box. The main component is a spiral-bound scrapbook containing 14 sheets of blank, heavyweight paper (8½” x 11”). The accompanying items are intended to help the user decorate the book and to mount and highlight photos, etc.: four felt-tipped pens in assorted colors, a glue stick, a selection of paper stickers, punch-out paper “frame sheets,” and several plastic stick-on “gems.” For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the scrapbook. Accordingly, the applicable subheading for the complete “Save-A-Memory Scrapbook Kit” will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be 1.2%. We note that the sample is not marked with its country of origin. When imported into the United States, the kit will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division