CLA-2-39:OT:RR:NC:N2:222
Mr. Mark Alexander
Combined Resources International
2245 San Diego Avenue
Suite 223
San Diego, CA 92110
RE: The tariff classification of a photo album with paper pages and plastic sleeves and an MDF picture frame from China
Dear Mr. Alexander:
In your letter dated July 29, 2008, you requested a tariff classification ruling.
The submitted sample is identified as a Photo Album and Picture Frame Gift Set. This item is comprised of a photo album and a picture frame. The photo album has a cover made of medium density fiberboard (MDF) that is covered with a red faux suede material. The letters “LOVE” are embroidered on the right side of the front cover of the photo album. The picture frame is also made of MDF which is covered on the front and sides with a red faux suede material. The back of the picture frame is covered with a black velour material and the center of the front of the frame has a glass panel under which one 5” by 7” photograph can be displayed. The photo album and the picture frame are packaged together for retail sale.
The photo album has fifty paper memo style pages that are bound to the spine of the album. The pages incorporate clear plastic sleeves under which 4” by 6” photographs may be inserted. Four photographs can be stored on each page, two on each side of the page, so that this album can hold up to 200 photographs. The plastic sleeve of each page does not cover the entire page, as a lined border closest to the spine is left uncovered, so that notes can be written for each photograph.
Although the theme of this sample is stated on the photo album as “LOVE”, your company will also import photo album and picture frame combinations with the themes “MOM,” “DAD,” and “BABY.” In each case, the word identifying the theme is embossed on the right side of the front cover of the photo album but does not appear on the picture frame. However, in each case, the photo album and the picture frame are color coordinated.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a “set put up for retail sale” and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). The photo album and the picture frame will not be used together to meet a particular need or carry out a specific activity. The picture frame is used to display one 5” by 7” photograph while the photo album is used to store a multitude of 4” by 6” photographs in between a front and back cover. There is no necessity to even keep these two articles in the same room. Consequently, each article of this item must be classified separately.
The photo album is considered to be a composite good within the meaning of 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).
The applicable subheading for the photo album will be 3926.90.4800, 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.
The applicable subheading for the picture frame will be 4414.00.0000, HTSUS, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 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,
Robert B. Swierupski
Director
National Commodity Specialist Division