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NY 861809


April 26, 1991

CLA-2-39:S:N:N3G:221 861809

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Ms. Dody Trombley
F.W. Myers & Co., Inc.
33 West Service
P.O. Box 188
Champlain, New York 12919

RE: The tariff classification of "modeling portfolio books" from Canada

Dear Ms. Trombley:

In your letter dated March 25, 1991, on behalf of Shefa Limitee, Montreal, Canada, you requested a tariff classification ruling.

The three samples submitted with your request are all photograph album style portfolios into which are bound 20 plastic protective sheets. The covers measure approximately 10 1/2 inches by 13 1/4 inches and are made of 1/16 inch thick cardboard covered with plastic sheeting. The plastic protective sheets measure 9 1/2 inches by 12 1/2 inches. The books are designed to be used by models to exhibit their photographs during their visits to modeling agencies or clients. They are also occasionally used by modeling agencies to store and display photographs of models.

The applicable subheading for the modeling portfolio books will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9050, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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