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

N201076 February 15, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Mr. J. W. Chan Elsa L., Inc. 800 – A Street San Rafael, CA 94901 RE: The tariff classification of a photo album with paper pages and plastic sleeves from China Dear Mr. Chan: In your letter dated January 20, 2012, you requested a tariff classification ruling. The submitted request describes an item that is identified as a photo album. The album cover is made of a thin medium-density fiberboard (MDF) that is wrapped by a polyester fabric on which various designs are printed. There is a window aperture on the front of the album cover fabric that measures 3”H x 3”W and is designed for holding a photograph or for holding an album label that identifies the contents of the album. The window is covered with a transparent sheet that is made of polypropylene (PP) plastic material. There is a textured polyester fabric liner on the inside of the album cover that is blue in color. Each album page is comprised of heavyweight paper. Each page incorporates a transparent sleeve on each side that is made of PP sheeting material and is designed for holding photographs or other items. The sleeve doesn’t cover the entire page as there is a column that is on the spine end of each side of each paper page that is uncovered by plastic. The uncovered portion of each page has printed lines that are designed to be used to make notations about the photographs or other items that will be held under the plastic sleeve. Each page has 3 holes near the edge that are used for securing the page to the album by means of 3 steel binding posts. 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 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, Thomas J. Russo Director National Commodity Specialist Division