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NY R01152




December 17, 2004

CLA-2-39:RR:NC:SP:221 R01152

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Mae Leung
Target Customs Brokers, Inc.
1000 Nicollet Mall
TPN 430
Minneapolis, MN 55403

RE: The tariff classification of a “photo album box” from China.

Dear Ms. Leung:

In your letter dated December 3, 2004, on behalf of Target Stores, you requested a tariff classification ruling.

Style 06139 is described as a photo album box. It consists of 100 polypropylene sleeves each designed to hold two 4-inch by 6-inch photographs. The sleeves are permanently attached to a wooden spine with an attached metal knob. When the sleeves are fitted into the box the spine sits atop the box. Thus, the spine that holds the polypropylene sleeves serves also as a cover for the box, while the sides of the box form the cover of the photo album. One panel of the box has a cutout through which the photo in the first sleeve is visible. The box cannot hold additional items and the wood spine/cover cannot be removed from the plastic sleeves. The two components form one integral unit. The essential character of this photo storage system is imparted by the polypropylene sleeves.

The applicable subheading for the photo album box 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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