The tariff classification of a photo album with plastic pages from China

N022854 February 28, 2008 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 a photo album with plastic pages from China Dear Ms. Ramsey: In your letter dated January 31, 2008 you requested a tariff classification ruling. The submitted sample is identified as a Faux-Leather Photo Album, SKU# 65170. This album has a black cover made of polyurethane (PU). In the center of the cover is a 2” by 2” cut-out, or “photo window”. Around the interior perimeter of the photo window is an ivory colored border made of polyurethane, which forms a frame for a 1.5” by 1.5” photograph that can be inserted into the photo window by the consumer. There is also a 1-15/16” by 1-15/16” sheet of polyvinyl chloride (PVC) plastic that has been inserted into the photo window and will act as a protective cover for the photograph that will be inserted into the photo window by the consumer. The black cover is accentuated with white polyester stitching. Attached to the front cover, near the edge that is opposite the spine of the album, is a loop closure. A polyurethane strap is attached to the back cover. When the album is closed, the consumer can insert the unattached end of the strap under the loop on the front cover to maintain closure. There are cardboard stiffeners under the polyurethane external surface area of the front and back covers. When closed, the album measures approximately 7-3/16” long by 5-1/16” wide. The album contains 30 black colored pages made of polypropylene (PP). Attached to each side of each of the pages is a clear 4” by 6” polypropylene sleeve that will protect the photograph that will be stored in between the sleeve and the page. The album can store up to 60 photographs. 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 cardboard stiffeners that maintain the structure of the album, 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# 65170 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