CLA-2 CO:R:C:F 951845 ALS
Mr. Steven S. Weiser
Siegel, Mandell and Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, New York 10036
RE: Small Plastic Photo Album
Dear Mr. Weiser:
This is in reference to your letter of April 24, 1992, to our
New York Seaport Area Office, on behalf of two Louis Vuitton
companies, regarding a photo album. Your request and the
accompanying sample were referred to this office for further
consideration.
FACTS:
The article under consideration is a photo album (style number
M58819) which measures approximately 5 7/8 inches in height by 4
1/4 inches in width. The album contains plastic filler pages with
paper inserts for support and appearance. The outer surface of the
album cover is composed of a cellular plastics material backed with
a textile fabric reinforcement. Beneath the outer layer there is
a sponge plastics material with a cardboard base. A strap is
affixed to the back of the album which slips across the open side
of the album and through a loop on top of the album serves to keep
the album closed. The plastic has a designer print, including the
Louis Vuitton service mark, on its exterior surface.
n - 2 -
ISSUE:
What is the tariff classification of a small plastic photo
album?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative section
and chapter notes. If GRI 1 fails to classify the goods and if the
heading and legal notes do not otherwise require the remaining
GRI's are applied, taken in order.
Counsel has suggested three alternative subheadings for
classification of the article under consideration. The subheadings
are: 3923.90.0000, HTSUSA, which provides for articles for the
conveyance of packing of goods, of plastics, other; 3924.90.2000,
HTSUSA, which provides for other household articles of
plastics...picture frames; and 3924.90.5000, HTSUSA, which provides
for other household article of plastic...other.
In support thereof, counsel has referenced prior Customs
rulings. We have analyzed those rulings and the facts in each of
those cases and concluded that those cases are either
distinguishable from the current case or that a different
conclusion in the prior ruling is warranted.
New York Ruling 852869 of June 14, 1990, held that a photo
album similar to the instant photo album was classifiable in
subheading 3923.90.0000, HTSUSA, in that the album was designed to
be carried on the person. While we agree that a small photo album
facilitates the conveyance of photographs from place to place, we
believe that such is a secondary purpose of an album and that
display of the photographs is the primary purpose of small as well
as large albums. Accordingly, we believe that that ruling should
be modified.
In New York Ruling 851422 of May 2, 1990, a small photo case
was classified in subheading 3924.90.20, HTSUSA. Though that case
was approximately the same size as the instant photo album, it is
clearly distinguishable. The case, though it held 367 photographs,
was actually a display case designed to display a photograph. It
served as a frame and was so classified.
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In New York Ruling 853119 of June 26, 1990, referenced by
counsel, a photo album was classified in subheading 3924.90.20,
HTSUSA. Though we believe that the merchandise was properly
classified in heading 3924, we believe that the last two digits of
the subheading should have been 50 rather than 20 since the latter
references picture frames whereas the product was an album.
In considering the classification of photo albums we note that
such albums are principally used to store and display photos.
Although a small photo album of the size of the instant album
facilitates its being carried from place to place by an individual,
we believe that it performs the same function as albums larger in
size.
HOLDING:
Small plastic photo albums with plastic insert pages are
classifiable in subheading 3924.90.50, HTSUSA, and are subject to
a general rate of duty of 3.4 percent ad valorem.
Rulings conflicting with this holding will be modified.
Sincerely,
John Durant, Director
Commercial Rulings Division