The tariff classification of photo storage sleeves, of paper and plastic, from China.

NY K83961 March 15, 2004 CLA-2-48:RR:NC:SP:234 K83961 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road, Suite 400 Eden Prairie, MN 55347-4194 RE: The tariff classification of photo storage sleeves, of paper and plastic, from China. Dear Mr. Anderson: In your letter dated March 4, 2004, you requested a tariff classification ruling on behalf of Pakon Inc. A sample identified as an “Impak Sleeving Frame” (Item # 124085) was submitted for our examination. It is a flat, 7¼” x 14” article consisting of a sheet of coated paper on one side and clear plastic film on the other. The plastic film is attached to the paper in such a way as to form a series of sleeves, each measuring about 1½” x 6½” and open at one end. The sleeves are intended to serve as repositories for developed photographic films. The user may also, if desired, make pertinent notations on the outer paper surface adjacent to the corresponding sleeve. The article is hole-punched along one edge so that it can be mounted within a 3-ring loose-leaf binder. For tariff classification purposes, this product will be regarded as a “composite good” whose essential character cannot be imputed to either of its materials. (The paper and the plastic are of roughly equal importance in the article’s construction and function.) Therefore, in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTS), the product will be classified in the heading that appears last in numerical order among those which equally merit consideration. In this instance, the heading for the paper appears last. Accordingly, the applicable subheading for the “Impak Sleeving Frame” will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free. 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, National Commodity Specialist Division