The tariff classification of a photo album and a guest book from China.

NY H85021 September 4, 2001 CLA-2-39:RR:NC:SP:222 H85021 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 4820.10.4000 Ms. Pilar Dorfman E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a photo album and a guest book from China. Dear Ms. Dorfman: In your letter dated August 2, 2001, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. You have submitted two samples, a photo album and a guest book. The heart-shaped wedding album is identified as item number 121463. It measures 11” by 11” by 1-1/2 inches and it is completely fabric lined. The album contains 40 doubled-sided photo sheets, 6-1/2” by 4-1/2”. The sheets hold up to 80 photos, size 4” by 6”. The photo album is held closed with two 7” long satin ribbons. The plastic pages impart the essential character to the photo album. The guest book with pen measures 10-1/2” by 6” by 1”. The guest book is identified as item number 121464. It is lined both inside and outside. The guest book consists of 62 pages with space for up to 360 guest to sign their names and addresses. The included pen has an attached swivel base. This pen measures 6-1/2” long and it has goldtone accents. The samples are returned as you requested. 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. The applicable subheading for the guest book, will be 4820.10.4000, HTS, which provides for registers and other blank books, of paper or paperboard. The rate of duty will be free. 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