The tariff classification of scrapbook albums from China

N012433 July 3, 2007 CLA-2-39:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Ms. Sue Coles CRI 2000, LP 2245 San Diego Ave Suite 223 San Diego CA 92110 RE: The tariff classification of scrapbook albums from China Dear Ms. Coles: In your letter dated June 6, 2007 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a scrapbook album. You have stated that the cover of the scrapbook album is made of MDF (medium density fiberboard) covered in leather. The album contains pages that are sleeves made of polypropylene. Each sleeve contains an insert of heavy craft paper that is not bound to the spine of the album. The cover and polypropylene pages are held together by metal posts that screw apart into two pieces. The end user will attach photos and other adornments to the paper inserts for storage and display. You have stated in a telephone conversation that the adornments are not included in the importation. The applicable subheading for the scrapbook album will be 3926.90.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: photo albums. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division