CLA-2:CO:R:C:G 080969 SR
Mr. George Anki, Jr.
L.E. Coppersmith, Inc.
750 Battery Street, Suite 430
San Francisco, California 94111
RE: Classification of a photograph frame/album
Dear Mr. Anki:
This is in reference to your letter dated June 23, 1987,
requesting the tariff classification of a brass picture
frame/photograph album under the Tariff Schedules of the United
States (TSUS). A sample was submitted.
FACTS:
The merchandise in question is a combination photograph
album and picture frame. The 5"x7" brass photo frame serves as
the cover of the photo album. The photo album is encased in a
latch-closing box which is attached to the back of the frame.
The entire unit is held up by a picture frame stand which is
attached to the back of the box. On each side of the inside of
the velour covered box is a plastic pocket page which holds 28
pictures, for a total of 56 pictures. The components of the
photo frame/album include brass, wood, glass, paper, and
plastic.
ISSUE:
Whether the photo frame album should be classified as a
photo album, a photo frame, or by the component of chief value.
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LAW AND ANALYSIS:
There is a well established classification principle which
states that an item which is "more than" a certain article
cannot fall within the eo nomine provision. The Ashflash Corp.
v. U.S., 76 Cust. Ct. 112, C.D. 4643 (1976). Headquarters
Ruling Letter (HRL) 070508 dated March 16, 1983, summarized the
"more than" doctrine as follows:
1. ...[W]here an article is in character or
function something other than as described
by a specific statutory provision-either more
limited or more diversified-and the
difference is significant, it cannot find
classification within such provision. It is
said to be more than the article described in
the statute (emphasis supplied). Robert Bosch
et. al v. United States, 43 Cust. Ct. 96, C.D.
3881 (1969), at p. 103, and cases cited therein;
2. ...[M]erchandise which in fact constitutes
more than a particular article or which has
additional nonsubordinate or coequal functions
is not classifiable as that article (emphasis
added). Sturm, A Manual of Customs Law (1974),
at p. 298; and
3. ...[T]his doctrine has been applied in cases
where the article was found to have two
coequal functions or where a second function was
not incidental, subsidiary or auxiliary (emphasis
added). Sturm, A Manual of Customs Law (Suppl.
1974) at p. 72.
This ruling dealt with a stuffed bear figure which
contained a battery-operated audio unit. The stuffed bear and
audio unit were each found to possess two mutually independent
functions each of which constituted a substantial and coequal
characteristic or feature of the end product. Therefore, as it
could not be classified by either of the main functions, this
merchandise was classified by the component of chief value.
Photograph frames and photo albums each are listed in an
eo nomine provision. Photograph frames in chief value of base
metal are provided for in item 652.70, TSUS, as photograph,
picture, and similar frames of base metal. Photograph albums
are provided for under item 256.60, TSUS, as photograph albums.
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The item at issue is both a photograph album and a frame,
neither of which stand out as being the prime function.
Although the two functions are related, neither is subordinate
to the other and they operate as coequal functions. As neither
function predominates the item cannot be classified under
either item 652.70 or 256.60, TSUS, because neither provision
describes the complete article. In this case the item should
be classified by the component material of chief value. The
importer claims the component of chief value is wood.
HOLDING:
If the photo frame/album is in chief value of wood it is
classifiable under item 206.98, as "Household utensils and
parts thereof, all the foregoing not specially provided for, of
wood: other: other." If it is in chief value of brass then it
is classifiable under item 657.35, TSUS, as articles of copper,
not coated or plated with precious metal.
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) is scheduled to replace the TSUS on January
1, 1989. The merchandise at issue is considered to be
composite goods under GRI 3 of the HTSUSA. Both the metal and
wood components of this item play a significant role in
providing the essential character of the item. Because both
components equally provide the essential character of the
merchandise, it falls 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.
Therefore, the HTSUSA provision applicable to the above
described merchandise is subheading 8306.30, which provides for
photograph, picture or similar frames, of base metal. If there
are changes before this act becomes effective this advice may
not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
SRosenow:jaj:11/1/88