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NY M82263




May 12, 2006

CLA-2-48:RR:NC:SP:234 M82263

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.50.0000

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

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

Dear Mr. Maher:

In your letter dated April 4, 2006, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as a Scrapfabulous “My Super School Days” kit (Item # 5839) was submitted for our examination and is being returned to you as requested. It consists of a number of items put up together for retail sale in a printed paperboard display box. The main component is a 9” x 9” themed scrapbook (album) consisting of several sheets of paper permanently bound between paperboard covers. The pages, said to be designed to be filled with photos, memories, keepsakes and more, are printed with headings and captions such as “Classmates to Remember,” “My Teachers,” “Highlights of the School Year,” etc. Numerous spaces are provided for the pasting of photographs and for the entry of brief written notations. The inside of the back cover incorporates a pocket to hold extra photos and keepsakes.

The accompanying items are intended to help the user decorate the book and to mount and highlight photos, etc., within it: assorted printed paper stickers (including “frame stickers”), 4 fine line markers, 3 gel pens, a glue stick and an instruction sheet.

For tariff classification purposes, this merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the scrapbook, which is the focal point of the kit.

Accordingly, the applicable subheading for the complete # 5839 Scrapfabulous “My Super School Days” kit will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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