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NY N004744




January 19, 2007

CLA-2-39:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Joe Haffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of photo albums from China

Dear Mr. Hoffacker:

In your letter dated December 13, 2006, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

Two samples were included with your request. Both are photo albums constructed of plastic covered paper covers and metal binder mechanisms. The sleeves that hold the photographs are made of plastic sheeting. Item #R23212, described as a 2-up photo album, contains 160 plastic pockets, 2 pockets per page. Item #R33229, described as a 3-up photo album, has 204 plastic pockets, 3 pockets per page. The essential character is imparted by the plastic pages.

The samples are being returned as you requested.

The applicable subheading for the photo albums will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem.

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).

Pursuant to title 19 United States Code, Section 3005, The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. On January 4, 2007, Presidential Proclamation 8097 containing these changes was published in the Federal Register. See 72 FR 453, Volume 72, No. 2. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. Once those changes are in effect, it is anticipated that your merchandise will be classified in 3926.90.4800, HTSUS.

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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