The tariff classification of a recipe album with plastic sleeves from China

N071183 September 3, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a recipe album with plastic sleeves from China Dear Mr. Morse: In your letter dated July 30, 2009, on behalf of Meijer Distribution, you requested a tariff classification ruling. The submitted sample is identified as the Recipe Keeper, Item# QP5-6942/UPC# 0-82272-66077-9. It consists of twenty-four plastic sleeve pages in a two metal ring binder. The album measures approximately 6 ¼” x 7.” The cover of the album is made of paperboard that is decorated with a floral pattern and is encased in a clear plastic sheeting material. Each of the sleeves contains a blank recipe card that measures 4” x 6”. Each card has 12 blank lines on the front and 14 blank lines on the back. The first two lines on the front of each card are respectively labeled “a recipe for” and “ingredients.” The first half of the last line of the back of each card is labeled “preparation time” and the second half of that line is labeled “serves.” Printed on the inside of the back cover is a cooking measuring chart and printed on the inside of the front cover is a table setting chart. Included with the binder are eight tabbed paperboard divider pages for organizing recipes. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation GRI 3(b). The primary use of this item 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 recipes. The divider pages 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). Although this album is designed and sold as a recipe keeper, this item is of the class or kind of merchandise that is principally used as a photo album that organizes 4” x 6” photographs. The applicable subheading for the Item# QP5-6942/UPC# 0-82272-66077-9 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