The tariff classification of quadruple fold photo album with plastic sleeves from China

N017045 October 11, 2007 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Ms. Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of quadruple fold photo album with plastic sleeves from China Dear Ms. Ramsey: In your letter dated September 11, 2007 you requested a tariff classification ruling. The submitted sample is identified as a 400-Picture Leatherette Album, SKU# 70194. This album has a red cover and this ruling request also references SKU# 70190, which has a black cover, and SKU# 70192, which has a brown cover. All three are constructed in the same manner. The cover of this album is made of polyurethane (PU) plastic material which is intended to simulate leather. The album is opened by pulling apart the two sides, which are held together by hook and loop fasteners. Each of the two sides can then be unfolded again and the album can consequently be fully opened flat, to reveal four sections in total. Two rows of sleeves made of biaxially oriented polypropylene (BOPP) plastic material are mounted onto each of the four sections by means of glue. There are twenty-five sleeves in each row and eight rows in total. Each sleeve measures 4 inches by 6 inches and each contains a paper insert. Photographs can be stored on both sides of each insert, thereby allowing the total of 200 plastic sleeves to house 400 photographs. When closed, the album measures 13-1/4 inches long by 12-3/4 inches wide by 3-1/4 inches high. The album has a carry handle made of polyurethane, which is attached by two metal clips. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary use of the photo album is to store photographs and the plastic sleeves facilitate that function. In particular, it is the plastic sleeves that will secure photographs in the album. Though other materials play a role in the use of the album like the cover that binds the album or the paper inserts on which photographs will be placed, it is the plastic sleeves that allow the purchaser to protect and organize photographs. Therefore, it is the opinion of this office that the plastic sleeves provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for SKU# 70190, SKU# 70192 and SKU# 70194 will be 3926.90.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other material of headings 3901 to 3914: other: photo albums. 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). 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, National Commodity Specialist Division