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

N106015 June 14, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Mr. Karl R. Kane MYX, Inc. 490 S. Farrell Drive C204 Palm Springs, CA 92262 RE: The tariff classification of a photo album with plastic pages and sleeves from China Dear Mr. Kane: In your letter dated May 17, 2010, you requested a tariff classification ruling. The submitted illustrations depict an item that is identified as a Photo Album/Box Gift Set. This item is a photo album packed in a gift box that is made of polyester fabric covered paperboard. The box lid is placed on the bottom of the box leaving the photo album cover visible. The box measures 10” long by 9.25” high by 2.25” wide and the dimensions of the album when closed are 9.5” long by 8.75” high by 2” wide. The album and box are secured together with a polyester grosgrain ribbon. The ribbon is tied into a bow holding a card stock paper hangtag and plastic charm. The ribbon, hangtag and charm are for decorative/marketing purposes and are not promoted as part of the purchase. The albums are book bound with pages that are each made of paper that incorporates a sleeve made of polypropylene (PP) plastic sheeting material. The plastic sleeve on the front side of each page and the plastic sleeve on the back side of each page are partitioned so that each side of each page holds two photos, one on the upper half of the page and one on the lower half. The sleeve doesn’t cover the entire page as there is a column that is on the spine end of each paper page that is uncovered by plastic. The uncovered portion of each page has the word “memo” printed near the top, under which five blank lines are printed, under which the word ‘memo” is printed again, under which another five blank lines are printed. This area is designed to be used to make notations about the photographs that will be held under the partitioned plastic sleeve. Each album has a total of fifty pages that hold a total of two hundred photos. The cover construction consists of a paperboard base with a thin foam rubber lamination, wrapped with polyester fabric. The front surface of the front cover has a cut-out with a thin polypropylene sheet that is designed to protect a 4” x 6” photo that can be displayed in the cut-out. The inside covers are lined with paper. 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 albums 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 covers that bind the album or the paper pages on which photographs will be placed and memos will be notated, 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 the Photo Album/Box Gift Set 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