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

N238783 March 19, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Mr. Oscar Gonzalez GRVR Attorneys 2911 Turtle Creek Boulevard Suite 300 Park Place Center Dallas, TX 75219 RE: The tariff classification of a paperboard photo album with plastic sleeves from China Dear Mr. Gonzalez: In your letter dated February 22, 2013, on behalf of Pinnacle Frames & Accents, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a photo album. This item consists of fifty pages made of paper. Each page incorporates a transparent sleeve on each side that is made of polypropylene (PP) plastic material and is designed for holding photographs. The fifty pages are book-bound with glue to a hard, cardboard cover that is laminated with a plastic film. There is a small window aperture in the middle of the front of the album cover that is covered with transparent plastic sheeting and is designed for holding a small photograph. You have suggested that this item is correctly classified in subheading 4820.50.0000. However, we do not agree that this item is correctly classified in the provision that you suggest. The photo album is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary use of the photo album 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 cover that binds the album or the paper pages on which photographs will be placed, 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). See Headquarters Ruling (HQ) H019477 dated May 6, 2008, HQ W968385 dated May 16, 2007 and HQ H005082 dated March 29, 2007. 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