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

N106019 June 10, 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 photo albums 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 Library Gift Set. This item is comprised of two photo albums that are packed inside a magazine file box that is made of polyester fabric covered paperboard. The box is open at the top and at one end and the albums stand somewhat higher than the sides of the box. The box measures 8” long by 7.5” high by 4.5” wide and when standing up in the box each album measures 7.5” long by 9” high by 2” wide. The albums 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 weld-bound with pages made of polypropylene (PP) plastic material. Each page incorporates sleeves made of plastic sheeting material and the sleeves form two pockets on the front side of each page and two more pockets on the back side of each page, so that each side of each page has an upper and lower pocket. Each album has a total of fifty pages that hold a total of two hundred photos. The cover construction consists of a paperboard base 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, it is the plastic sleeves that allow the purchaser to protect and organize photographs. In addition, although you have stated that the magazine file box can be used to store magazines or similar articles, the two albums fit snuggly within the box and this office considers the box to be packaging material. Therefore, it is the opinion of this office that the plastic sleeves of the photo albums provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the Library 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