The tariff classification of memorabilia albums with plastic sleeve pages from China

N060199 June 8, 2009 CLA-2-39:OT:RR:E:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Ms. Joyce Gale American Crafts 476 N 1500 W Orem, UT 84057 RE: The tariff classification of memorabilia albums with plastic sleeve pages from China Dear Ms. Gale: In your letter dated May 8, 2009, you requested a tariff classification ruling. The submitted illustrations are identified as albums for collections of documents or memorabilia. Each of these albums will be imported with one of four different album covers, made of either leather, faux leather, cloth or chipboard. In addition, each of the albums will be imported with one of two different methods in which the pages are attached to the book, either by 3 rings or post bound. There will be ten removable plastic sleeve pages in each book. These items will be sold primarily to scrapbook stores for the purpose of journaling and collecting items or pictures. Paper or cardstock inserts for the plastic sleeve pages will not be included in the importation. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary use of this item is to store memorabilia and the plastic sleeves facilitate that function. In particular, it is the plastic sleeves that will secure documents, photographs and other items in the album. Though other materials play a role in the use of the album like the covers, the spine or the rings that bind the album or secure the plastic sleeves, these components serve a subordinate role to the plastic sleeves, which allow the purchaser to protect and organize memorabilia. 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 the albums for collections of documents or memorabilia 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