The tariff classification of a photo album from China.

NY J84555 June 12, 2003 CLA-2-39:RR:NC:SP:221 J84555 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Alvin Chow US JHI Corporation 2224 Evergreen Road, Suite #2 Middleton, WI 53563 RE: The tariff classification of a photo album from China. Dear Mr. Chow: In your letter dated May 13, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The photo album is designed to hold twelve 4” by 6” photographs. The photo album will be marketed for toddlers. The album covers are composed of cotton and polyester. The sleeves or pockets are composed of plastic on two sides with the center composed of cotton and polyester. The essential character is imparted by the plastic. As you requested, the sample is being returned. 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 and toilet 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division