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NY M83088




May 17, 2006

CLA-2-39:RR:NC:SP:221 M83088

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Swapna Venkateswaran
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th Floor
San Francisco, CA 94111

RE: The tariff classification and country of origin determination and marking of “Giftable Fashion Albums” from India.

Dear Ms. Venkateswaran:

In your letter dated April 26, 2006, you requested a tariff classification ruling.

The Giftable Fashion Albums are photo albums, available in two sizes. The large album is identified as 12693/N HO06 7709. The small album is identified as 12694/N HO06 7709. A sample of the small album was provided with your request. The album consists of 25 plastic insert sheets bound within covers composed of medium density wood fiberboard covered with textile fabric. The front cover is decorated with a beaded pattern. The essential character is imparted by the plastic insert pages that will hold the photographs.

As you requested, the sample will be returned.

The applicable subheading for the Giftable Fashion Albums will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

Articles classifiable under subheading 3924.90.5500, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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/.

You have also asked for a country of origin determination and marking ruling. The plastic inserts are made in China and shipped to India. The fabric, metal screw and medium density wood fiberboard are made in India. The cutting, sewing, beading and assembly are performed in India. The country of origin of the photo albums is India.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The sample you provided is not marked. Upon importation, the photo albums must be marked with the country of origin.

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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