The tariff classification of photo albums from China.

NY L85124 June 15, 2005 CLA-2-39:RR:NC:SP:221 L85124 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Joyce E. Jones Blockware, Inc. 3901 Gantz Road Grove City, OH 43123 RE: The tariff classification of photo albums from China. Dear Ms. Jones: In your letter dated May 9, 2005, you requested a classification ruling. You have submitted illustrations depicting three styles of photo albums. Style number PAL01045 PLLZ identifies a photo album covered with either 100 percent quilted polyester fabric or 100 percent quilted cotton fabric. The padding is composed of 100 percent polyester. This album is trimmed with polyvinyl chloride (PVC). The album has 50 acetate sheets that hold four photos each. Style number PAL01046 PKLZ identifies a photo album that is covered with 100 percent cotton woven fabric. This album contains 50 acetate sheets that hold four photos each. The plastic sleeves impart the essential character to both albums. We are unable to render a classification on style number PBB01045 PLLZ, the “Brag Book,” at this time. Please submit a sample for our review and provide a breakdown of the component materials. This ruling will apply to styles PAL01045 PLLZ and PAL01046 PKLZ only. The applicable subheading for the photo albums, styles PAL01045 PLLZ and PAL01046 PKLZ, 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