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May 13, 1999

CLA-2-48:RR:NC:SP:234 E81450

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500; 4823.90.8500; 6307.90.9989

Ms. Brenda Crabtree
Elsa L Inc.
27 Red Rock Way
San Rafael, CA 94903

RE: The tariff classification of photo storage boxes from China.

Dear Ms. Crabtree:

In your letter dated April 27, 1999, you requested a tariff classification ruling for three products.

The first item, a sample of which was submitted, is identified as a “Vinyl Photo Storage Box.” This box, which measures 8 7/8" x 5" x 7"(H), is constructed of what appears to be rigid, clay-coated paperboard, but is covered on the exterior with a thinner layer of shiny vinyl sheeting. It features a hinged, flip-open lid with a snap closure at the front and a plastic carrying handle on the top. The front panel incorporates a 4" x 6" opening, complete with glass window and paperboard back, in which a photograph may be displayed. The interior of the box has no dividers, fittings or the like, and is intended to house approximately 350 4" x 6" photographs.

The applicable subheading for the “Vinyl Photo Storage Box” will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 2.8%.

The second item, a sample of which was also submitted, is a slightly smaller article identified as a “Paper Photo Storage Box.” This box is similar to the one described above, but it is made of paperboard that appears to be uncoated, and it has no vinyl (or other) covering on its exterior.

The applicable subheading for the “Paper Photo Storage Box” will be 4823.90.8500, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 2.6%.

The third item, a photograph of which was submitted, is identified as a “Plush Photo Storage Box.” This product is also similar to the first item, except that its exterior is completely covered with low pile polyester textile fabric.

The applicable subheading for the “Plush Photo Storage Box” will be 6307.90.9989, HTS, which provides for other (non-enumerated) made up textile articles. The rate of duty will be 7%.

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 Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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