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NY N011788




June 22, 2007

CLA-2-39:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.4800; 4420.90.6500

Ms. Sharon A. Lynn
CRI 2000 LP
2245 San Diego Ave.
#223
San Diego CA 92110

RE: The tariff classification of photo albums with a storage box from China

Dear Ms. Lynn:

In your letter dated May 22, 2007 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as “3 Photo Albums with storage box.” The covers of the photo albums and the cover of the box are each made of MDF (medium density fiberboard) that is, in turn, covered with Dacron. The box has a textile fabric lining. Each page of the three photo albums is made of plastic sheeting and consists of sleeves that hold three 4” X 6” photos per page. Each album can hold up to 144 photos. The sleeves of the album do not contain paper inserts. This item is imported under the brand name of “Old Town.”

The essential character of the three photo albums is imparted by the plastic pages. The packaging of this item states that the box can be used for storage or keepsakes. The box appears to be suitable for independent use, and for tariff purposes will be classified separately.

The applicable subheading for the 3 Photo Albums will be 3926.90.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: photo albums. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the storage box will be 4420.90.6500, HTSUS, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: other: lined with textile fabrics. 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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