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NY L84439




May 23, 2005

CLA-2-48:RR:NC:SP:234 L84439

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.50.0000; 3924.90.5500

Mr. Richard Dougherty
FedEx Trade Networks
501 Elmwood Avenue
Elmwood Court II
Sharon Hill, PA 19079-1033

RE: The tariff classification of photo albums from India and China.

Dear Mr. Dougherty:

In your letter dated April 21, 2005, you requested a tariff classification ruling on behalf of Urban Outfitters Inc. (Philadelphia, PA). Two samples were submitted for our examination and are being returned to you as requested.

Style # 04/03/02/03, described as a “velvet-covered photo album,” is a 13¾” x 13¾” x 1” cloth-covered hardbound book containing numerous heavyweight black paper pages interleaved with sheets of glazed, translucent white paper. The album incorporates a ribbon closure.

The applicable subheading for the style # 04/03/02/03 photo album will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free.

Style # 04/04/07/07C, described as a “fabric-covered photo album,” is a 4½” x 6½” x ¾” album consisting of numerous plastic-pocket pages permanently bound within a cloth cover.

The applicable subheading for the style # 04/04/07/07C photo album will be 3924.90.5500, HTS, which provides for other (than certain enumerated) household articles of plastics. The rate of duty will be 3.4%.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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