The tariff classification of a memorial storage box set, frame, register book and a memorial storage box from China.

N033986 August 13, 2008 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000, 4820.10.4000 Ms. Cindy Sherman UPS Supply Chain Solutions 660 Fritz Drive Coppell, TX 75019 RE: The tariff classification of a memorial storage box set, frame, register book and a memorial storage box from China. Dear Ms. Sherman: In your letter dated June 17, 2008, on behalf of Regent Leather DBA: Rogers-Whitley, you requested a tariff classification ruling. You submitted two memorial kits that are designed to be given to the bereaved after a funeral service to provide comfort and remembrance. The first kit, style #D100 Complete Set, consists of a register book (#RM1), picture frame (RMFrame) and memorial storage box (#RMBox) comprised of bonded imitation leather. The second kit, style #Platinum, contains a register book (#RM1-1) and memorial storage box (#RMBOX-1) comprised of leather. The kits will be imported as sets packaged for retail sale and as separate articles. Your samples will be returned as you requested. Style #RM1 is a register book. It measures approximately 7 ¼ “(w) x 9 ¾ “(l). It is a three-ring binder constructed of a bonded leather cover with a detailed stitched border. There are twenty-four pages included that feature printed space to record memories of the Family Record, Final Resting Place, Deceased Information, Music, Services, Bearers, Eulogy Notes, Pictures, Relatives and Friends, Remembrances, Flowers and Spiritual Bouquets and Newspaper Notices. Style #RMFrame is a picture frame. It measures 10” x 12”. It is constructed of a bonded leather frame and faux suede backing which can be removed to allow insertion of a photo behind a glass panel front. Style #RMBOX is a storage box. It measures approximately 13” (l) x 11” (w) x 4 ½ “(h). It is constructed of cardboard covered with bonded leather. The lid contains a stitched border on the top and sides and features a bonded leather buckle closure. The interior of the box is fabric lined. Style #RM1-1 is a register book. It measures approximately 7 ¼ “(w) x 9 ¾ “(l). It is a three-ring binder constructed of a leather cover with a detailed stitched border. There are twenty-one pages included that feature printed space to record memories of the Family Record, Final Resting Place, Deceased Information, Music, Services, Bearers, Eulogy Notes, Pictures, Relatives and Friends, Remembrances, Flowers and Spiritual Bouquets and Newspaper Notices. Style #RMBOX-1 is a storage box. It measures approximately 13” (l) x 11” (w) x 4 ½ “(h). It is constructed of cardboard covered with leather. The lid contains a stitched border on the top and sides and features a leather buckle closure. The interior of the box is fabric lined. The applicable subheading for Style #D100 and #Platinum will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather, other, other, other. The rate of duty will be Free. The applicable subheading for Style #RM1 and #RM1-1 will be 4820.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, other. The rate of duty will be Free. The applicable subheading for the #RMFrame, #RMBOX, #RMBOX-1 will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather, other, other, other. The rate of duty will be Free. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division