CLA-2 CO:R:C:T 955591 BC
Sherry Baker
Entry Department
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202
RE: Classification of a photo album with photograph frame cover
Dear Ms. Baker:
This responds to your letter of December 3, 1993, wherein you requested a
binding classification ruling for a photo album with a photograph frame cover. You
submitted a sample for our examination. We have reviewed the matter and our decision
follows.
FACTS:
The merchandise at issue is a photo album measuring 4 inches x 6 inches x 2
inches thick (tapering from 2 inches at the spine end to 1 inch at the open end). The
album you identified as "item 98RB" consists of an underlying foundation of cardboard
that forms the front and back covers and the spine. The cardboard back and front
covers are covered externally with a thin plate of metal that is described (in your letter
and on the sample) as silver-plated iron. The plated front cover forms a photograph
frame, with a 3 1/4 inch x 4 1/2 inch glass-covered window for displaying a photograph.
Bound between the front and back covers are 50 plastic pages designed to display 100
photographs. The external spine and the interior of the front and back covers are
covered with a velvet-like textile material. The interior of the front cover has a door
cut into the textile covered cardboard through which a photograph is placed in the frame.
The album is of sturdy construction and can be stood upon its bottom edge to act as a
stand-up photograph frame. It could also be stored in a drawer, cabinet, or similar
place.
ISSUE:
What is the proper classification for the subject photo album with photograph frame
cover?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS)
is accomplished in accordance with the General Rules of Interpretation (GRI's). The
systematic detail of the Harmonized System is such that virtually all goods are classified
by application of GRI 1, that is, according to the terms of the headings of the tariff
schedule and any relative section or chapter notes. In the event that goods cannot be
classified solely on the basis of GRI 1, and if headings and legal notes do not otherwise
require, the remaining GRI's will then be applied in numerical order.
Customs has classified several photo albums with photograph frame covers. In
New York Ruling Letter (NYRL) 888672, dated August 11, 1993, and NYRL 886542,
dated June 10, 1993, Customs classified photo albums with wood photograph frame covers
in subheading 4414.00, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for wooden frames for, among other things, photographs.
In NYRL 886020, dated May 17, 1993, Customs classified a photo album with a metal
photograph frame cover in subheading 8306.30, HTSUSA, which provides for photograph
frames of base metal.
These rulings classified the articles there at issue according to the tariff heading
applicable to the photograph frames, as opposed to the heading applicable to the photo
albums. They are based apparently on application of GRI 3(c), which applies to articles
consisting of more than one material or component, when they (articles) are prima facie
classifiable under two or more headings and when classification cannot be accomplished
under either GRI 3(a) or GRI 3(b). GRI 3(c) provides that classification will be
according to the heading (applicable to a component material) that occurs last in numerical
order among all equally meritorious headings (applicable to other component materials).
In both NYRL's 888672 and 886542, the equally meritorious heading that occurred last
in numerical order was heading 4414, HTSUSA, covering the wood photograph frames.
(We assume that the other equally meritorious heading was heading 3924, HTSUSA,
covering, among other things, other household articles of plastic, the heading that likely
would have applied to the photo album. The ruling was not explicit on this point.) In
NYRL 886020, the equally meritorious heading that occurred last in numerical order was
heading 8306, HTSUSA, covering the photograph frame of base metal. (Heading 3924,
HTSUSA, appears likely to have been the other.) Again, in all three cases, classification
was according to the heading applicable to the photograph frames.
This application of GRI 3(c) appears to be based on Headquarters Ruling Letters
(HRL) 080969 and 080992, dated November 21, 1988, and March 28, 1989, respectively.
In classifying photo albums with metal photograph frame covers, these rulings applied GRI
3(c) to classify the albums according to the heading that occurred last in numerical order
among those equally meriting consideration. In both rulings, that heading was 8603,
HTSUSA, applicable to the photograph frames of base metal. GRI 3(b) was considered
inapplicable in each case on the grounds that neither the photo album component nor the
photograph frame component imparted essential character to the article.
In the instant case, as in the above cited cases, the article at issue is a composite
good made up of different components - a photo album component and a photograph
frame component. Thus, the article is prima facie classifiable under two headings, one
covering photo albums and one covering photograph frames. Classification of the article
therefore must be accomplished by application of GRI 3, either GRI 3(b) or GRI 3(c).
As in the above rulings, we are unable to determine that either the photo album
component or the photograph frame component dominates the function of the article
sufficiently to impart essential character; both are primary features of this dual component
article. Therefore, classification of the article will be accomplished under GRI 3(c). In
order to do so, we must first determine which headings equally merit consideration.
The photo album component consists primarily of cardboard (underlying foundation),
metal (plating on front and back covers), and plastic (pages). The photograph frame
component consists primarily of cardboard (frame), metal (top plate of the frame), and
glass (window). The heading applicable to the photo album component will have to be
determined by application of GRI 3, since there is no heading applicable to photo albums
made of these three materials. The heading applicable to the photograph frame
component will have to be determined in the same way for the same reason. Then,
under GRI 3(c), the heading that occurs last in numerical order, of the two determined
above, will be the heading applicable to the article at issue.
We conclude, under GRI 3(b), that the heading applicable to the photo album
component is heading 3924, HTSUSA, which provides for, among other things, other
household articles of plastic. While the cardboard foundation (for its structure, form, and
utility), the metal plating (for its aesthetic appeal and marketability), and the plastic pages
(for their utility) all provide a major contribution to the function of the photo album
component, we believe that the plastic pages impart essential character on the grounds that
they are the most characteristic feature. We conclude, under GRI 3(c), that the heading
applicable to the photograph frame component is heading 8306, HTSUSA, which provides
for, among other things, photograph frames made of base metal. It is the heading that
occurs last numerically among those that merit equal consideration. GRI 3(b) was not
applied on the grounds that neither the cardboard frame (structure, form, utility) nor the
metal plating (aesthetic appeal/marketability, utility) imparted essential character. (The
glass window component is comparatively less significant and thus less meritorious; in any
event, glass is classifiable in Chapter 70, HTSUSA.)
Given that headings 3924 and 8306, HTSUSA, are the headings that equally merit
consideration, we conclude, by application of GRI 3(c), that the article at issue - the
photo album with photograph frame cover - is classifiable under the one of these headings
that occurs last in numerical order: heading 8306, HTSUSA.
HOLDING:
The photo album with photograph frame cover, made of cardboard, metal, textile
material, glass, and plastic, is classifiable under subheading 8306.30.0000, HTSUSA,
dutiable at a rate of 5.3% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division