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NY L80504




November 18, 2004
CLA-2-39:RR:NC:SP:221 L80504

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.90.5500

Ms. Amy Schmerl
Wild Planet Toys, Inc.
98 Battery Street, Suite 300
San Francisco, CA 94111

RE: The tariff classification of a plastic photo gallery from China.

Dear Ms. Schmerl:

In your letter dated October 14, 2004, you requested a classification ruling.

The submitted sample is identified as item number 85001, Photo Gallery changeable photo wall. The photo gallery is a hanging display made of unsupported plastic sheeting measuring approximately 22½ inches by 30½ inches. It is designed to hang on the wall with the adhesive mounting hooks provided for each of the four corners of the display. The photo gallery is fashioned with heat sealed pockets to hold photos, postcards and memory articles. Clear plastic protective sleeves are included to cover photos before placing them in the pockets to prevent sticking and damage during humid conditions. Forty personalized vinyl cling stickers printed with a variety of captions can be applied to the desired photo pocket. The cling stickers can be used repeatedly. A small battery operated spotlight with an on/off switch is designed to hang over the desired pocket for illumination of a particular photo.

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 photo gallery to be a set for tariff classification purposes, with the essential character imparted by the hanging plastic photo display.

The applicable subheading for the plastic photo gallery will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof 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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