The tariff classification of a photo album from China

NY H85751 December 3, 2001 CLA-2-48:RR:NC:2:234 H85751 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Ms. Michelle Tsui Sun Products Manufacturing Ltd. Rm 2303, 23/F., Aitken Vanson Centre 61 Hoi Yuen Road, Kwun Tong Kowloon, Hong Kong RE: The tariff classification of a photo album from China Dear Ms. Tsui: In your letter dated October 11, 2001, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is not marked or labeled to indicate a name , style or item number. You describe it as Photo Album, and advise that the cloth covering of the album is the product of China. The album measures approximately 9” x 8 ½” x 2 ¼”. It consists of brown paper or paperboard pages permanently bound (sewn) between hard covers that are themselves covered with the aforementioned cloth, which is of a tan color. Each paper or paperboard page is partially wrapped with a clear plastic film, so arranged that the film comprises four (4) pockets designed to hold a single photograph in each pocket. Adjacent to each pocket the page is printed with the word “Memo” followed by eight (8) lines, on which notations about the displayed photograph may be written. The outer spine of the cover contains five parallel ridges, which resemble a binding technique employed in early printed books. The applicable subheading for the Photo Album described will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Albums (of paper or paperboard) for samples or for collections. The rate of duty is presently 1.2 percent ad valorem.. In 2002 the rate will be 0.8 percent ad valorem. Articles classifiable in 4820.50.0000, HTS, are not subject to quota. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division