The tariff classification of scrapbooks with plastic and paper pages from China

N034820 August 29, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3926.90.4800; 4820.50.0000 Ms. Holly VanDeusen Darice Inc. 13000 Darice Parkway Park 82 Strongsville, OH 44149-3800 RE: The tariff classification of scrapbooks with plastic and paper pages from China Dear Ms. VanDeusen: In your letter dated July 24, 2008, you requested a tariff classification ruling. The submitted samples are identified as follows: Item SCR3000 – This item is identified as a Scrapbook Kit. It consists of a scrapbook album and sheets of craft accessories that may be used to decorate the pages of the album. The scrapbook has a cover made of paperboard that has an additional separate clear plastic cover that has been slipped on and sealed around it. The cover measures 8-3/4” by 9-1/2”. Slipped around the edge of the front of the scrapbook is an elastic band with an attached heart shaped decoration made of layers of paperboard and adorned with plastic beads. The front cover has a cut-out that can accommodate a photograph measuring 2-3/4” by 2-3/4”. Inserted into the cut-out is a label that states “Kids, Teens & In-Betweens. The scrapbook contains clear plastic page protectors that each measure 8” by 8” and are post bound to the album. You state that the scrapbook contains 10 plastic page protectors and the cover of the album has a paper label that states “20 Pre-designed pages” and “20 Pages Types.” The submitted sample actually has 13 plastic page protectors. Inserted into the sleeve of each of the first 10 plastic page protectors, are 2 pre-designed paper pages, one that can be viewed through each side of the sleeve. Therefore, there are 20 different page designs. Inserted into the sleeve of the eleventh plastic page protector are 2 pre-designed paper pages that are identical to the pre-designed paper pages that are inserted into the sleeve of the tenth plastic page protector. Inserted into the sleeve of the twelfth plastic page protector is a sheet of 23 plastic glitter stickers that can be used to embellish the other pages of the scrapbook. The sleeve of this protector also contains a blank white page. Inserted into the sleeve of the thirteenth plastic page protector are a paperboard sheet of 11 die-cuts and a paperboard sheet of 120 alphabet letter stickers. As you requested, the sample will be returned to you. Item 1103-52 – This item is identified as a Memory Book. It measures 6” by 8” and consists of 30 blank white pages (60 sides) made of heavy stock paper, spiral-bound between heavy paperboard covers. The pages are designed for journaling and adding photos and embellishments. Neither embellishments nor craft accessories are included with the importation. The label on the front cover states “Ultimate Scrapbook & Photo Album. As you requested, the sample will be returned to you. Item 1205-57 – This item is also identified as a Memory Book. The book has a cover made of fabric backed with paper. The cover has an additional separate clear plastic cover that has been slipped on and sealed around it. The cover measures 8-1/2” by 9-1/2”. The book contains 10 plastic page protectors that each measure 8” by 8” and are post bound to the album. Inserted into the sleeve of each of the 10 page protectors is a sheet of plain white heavy stock paper. Since both sides of each page can be viewed through the protector, the book has 20 page surfaces to decorate with photos and memorabilia. Neither embellishments nor craft accessories are included with the importation. The label on the front cover states “Ultimate Scrapbook & Photo Album. As you requested, the sample will be returned to you. Item SCR3000 is considered to be “a set put up for retail sale,” and item 1205-57 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary use of these items is to creatively showcase and archive photographs and memorabilia. The plastic page protectors facilitate that function. In particular, it is the plastic page protectors that will secure photographs and memorabilia in the album. Though other materials play a role in the use of these albums like the covers that bind the albums or the paper inserts on which photographs and memorabilia will be placed, it is the plastic page protectors that allow the purchaser to protect and organize photographs and memorabilia. Therefore, it is the opinion of this office that the plastic page protectors provide these items with the essential character, within the meaning of GRI 3(b). The applicable subheading for Item SCR3000 and Item 1205-57 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. The applicable subheading for Item 1103-52 will be 4820.50.0000, HTSUS, which provides for albums for samples or for collections. 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 National Commodity Specialist Division