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NY K88853




September 10, 2004

CLA-2-39:RR:NC:SP:221 K88853

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Kevin Maher
C Air Customhouse Brokers
International Freight Forwarders
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a scrapbook kit from China.

Dear Mr. Maher:

In your letter dated August 17, 2004, on behalf of Roseart Industries, you requested a tariff classification ruling.

The sample submitted with your request is identified as Kodak All Occasion Memory Kit, style #9812. The sample includes a scrapbook album with plastic pages, solid color and printed papers that slip into the plastic pages, die cut paperboard frames and shapes, self-adhesive letters and stickers, a glue stick, a pair of decorative edge scissors and two gel pens. The items are put up together in a box and marketed as a scrapbooking kit to create a photo memory album. The sample is being returned as you requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the scrapbook kit to be a set for tariff classification purposes, with the essential character imparted by the plastic pages.

The applicable subheading for the scrapbook kit, style 9812, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, 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,

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