CLA-2-39:OT:RR:NC:N2:222
Ms. Sandy Wieckowski
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Bldg. M2 Suite 110
Romulus, MI 48174
RE: The tariff classification of a photo album with paper pages incorporating plastic peel-back overlays from China
Dear Ms. Wieckowski:
In your letter dated November 17, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling.
The submitted sample is identified as a Photo Album, SKU# 1EDY2106. This item is a photo album that measures 12-1/2” by 10-3/4”. It consists of ten paper pages that are post bound within a cover made of paperboard. Each side of each page is coated with a tacky substance and is covered with a clear plastic overlay that can be temporarily peeled back so that photographs can be inserted for storage and display. The album is expandable so additional page refills (not included) can be added. As you requested, the sample will be returned to you.
You have suggested that this item is correctly classified in subheading 4820.50.0000. However, we do not agree that this item is correctly classified in the provision that you suggest. The photo album is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary use of the photo album is to store photographs and the plastic overlays facilitate that function. In particular, it is the plastic overlays 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 overlays that allow the purchaser to protect and organize photographs. Therefore, it is the opinion of this office that the plastic overlays provide this item with the essential character, within the meaning of GRI 3(b). See Headquarters Ruling (HQ) H019477 dated May 6, 2008 and New York Ruling (NY) N034875 dated September 4, 2008.
The applicable subheading for SKU# 1EDY2106 will be 3926.90.4800, Harmonized Tariff Schedule of the United States (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.
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