The tariff classification of Keepsake Box/Photo Album from China

N208419 April 4, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Mary Brinkman Kohl’s Department Stores Customs Import Compliance Department N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of Keepsake Box/Photo Album from China Dear Ms. Brinkman: In your letter dated February 24, 2012, you requested a tariff classification ruling. The ruling was requested on a Keepsake Box/Photo Album used to store pictures and wedding mementos. A sample of this item was submitted for review and will be retained for reference. The box/album measures approximately 13.5”(l) x 13”(w) x 2.5”(h). The base of the box/album is in the form of a tray with three sides. The fourth side connects to the tray base by a flexible joint that acts as a hinge. A metal, 3-ring binder mechanism is attached to the fourth side. Another flexible joint connects the side to the box/album lid. The lid and side open up and outward to lay flat on a tabletop or other surface. The body of the box/album is constructed of medium density fiberboard (MDF) overlaid with sheets of paper and vinyl. The box/album lid is constructed of paperboard overlaid with synthetic foam and vinyl. The vinyl gives the box/album the appearance of being leather-bound. The lid has an opening for a 4” x 6” photo, which is rimmed by a “mat” of woven-textile-covered paper. Within the opening is a sheet of transparent plastic that overlays and protects the photo. The box/album includes 10 plastic, 3-hole-punched page sleeves designed to accommodate 8.5” x 11” sheets of paper. The box/album interior and bottom are lined with a non-woven textile. The box/album closes and fastens by means of two textile grosgrain ribbons. The box/album is a composite good made up of materials classifiable under different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character is imparted by MDF, as it is the predominant structural material which forms the box frame and allows the item to function both as a keepsake box and as an album. The applicable subheading for the Keepsake Box/Photo Album will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division