The tariff classification of a refillable recipe organizer with plastic sleeves and paper inserts from China

N044898 December 19, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2 Suite 110 Romulus, MI 48174 RE: The tariff classification of a refillable recipe organizer with plastic sleeves and paper inserts from China Dear Ms. Wieckowski: In your letter dated November 17, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Refillable Recipe Organizer, SKU# 1TOG3358. This item consists of twenty plastic sleeve pages in a three metal ring binder with a paperboard cover. Each of the twenty pages has two plastic pockets and each pocket contains a 4” by 6” recipe card that has blank lines labeled as follows: “recipe”, “from”, “serves”, “cooking time” and “preheat oven to”. There are eight additional blank lines on the front of each card and another fourteen additional blank lines on the back of each card for writing recipes. Included within the binder is nine tabbed paperboard divider pages for organizing recipes and a five page paperboard reference section that lists suggestions for substituting common ingredients, weights and measures, a short glossary of cooking terms, general microwave tips, etc. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 4820.50.0000. However, we do not agree that this item is correctly classified in the provision that you suggest. The recipe organizer is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary use of the recipe organizer is to organize recipes and the plastic sleeves facilitate that function. In particular, it is the plastic sleeves that will secure the recipes in the organizer. Though other materials play a role in the use of the organizer like the cover and the paper inserts on which recipes will ultimately be written, it is the plastic sleeves that allow the purchaser to organize the recipes. The divider pages and the reference section serve a subordinate role to the recipes, which will be held and organized by the plastic sleeves. 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# 1TOG3358 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. 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