HQ 080992
March 28 1989
CLA-2:CO:R:C:G 080992 SR
Ms. Beth C. Ring
Sandler & Travis, P.A.
Attorneys At Law
Park Avenue
New York, New York 10022
RE: Classification of a photograph album
with a photograph frame cover
Dear Ms. Ring:
This is in reference to your letter dated September 15,
1987, requesting the tariff classification of a photograph
album/brass picture frame under the Tariff Schedules of the
United States (TSUS). The TSUS was replaced by the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA),
effective January 1, 1989. We are providing you with a
classification under the HTSUSA. A sample was submitted.
FACTS:
The merchandise in question is a photograph album with a
picture frame serving as a cover. The 5"x7" brass or silver-
plated photo frame is mounted on a velour-covered piece of wood
which has a removable panel where the picture to be framed can be
placed behind the glass. The photo album consists of 2 pieces of
velour-covered wood bound together in the middle holding 10
sheets of plastic with plastic windows. Each piece of plastic is
folded in half, each with space for 4 photos. The unit does not
have a frame stand and therefore must lie flat like a book. The
components of the photo frame/album include brass or silver,
wood, glass, and plastic.
ISSUE:
What is the classification of the photo frame album under
the HTSUSA?
- 2 -
LAW AND ANALYSIS:
The merchandise at issue is considered to be composite goods
as defined in General Rule of Interpretation (GRI) 2(b) of the
HTSUSA, because it consists of different materials, primarily
metal and wood. Under GRI 3(b), the classification of composite
goods is determined by the component which imparts the essential
character of the item. Both the metal and wood components of
this item play a significant role in providing the essential
character of the item. Because both items equally provide the
essential character, classification is under GRI 3(c) which
provides that goods that cannot be classified under GRI 3(a) or
3(b) shall be classified under the heading that occurs last in
numerical order among those which equally merit consideration.
Similar merchandise was at issue in Headquarters Ruling
Letter (HRL) 080969, dated November 21, 1988. This ruling letter
classified a photograph album frame under subheading 8306.30,
HTSUSA, based on GRI 3(c).
HOLDING:
The HTSUSA provision applicable to the above described
merchandise is subheading 8306.30, HTSUSA, which provides for
photograph, picture or similar frames, of base metal.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
SRosenow:11/1/88