CLA-2-39:OT:RR:NC:N4:422
Mr. Kevin Anderson
ELSA L Incorporated
800 A Street
San Rafael, CA 94901
RE: The tariff classification of a photo album with plastic sleeves, a metal ring binder and a medium density fiber board cover from China
Dear Mr. Anderson:
In your letter dated April 20, 2009, you requested a tariff classification ruling.
The submitted sample is identified as a flip photo album, item# A02824-001. The front and back covers of this item are made of medium density fiberboard (MDF). Each of the two covers has two small apertures on the top, through which two metal rings are inserted respectively, to keep the two covers together. One end of each of the two rings is affixed to the back cover by means of two respective nuts that are situated, one each, at the back of the two respective apertures of that cover. The other end of each of the two rings is attached to each other by means of a horizontal metal section, so that the two rings and the horizontal section form one molded piece.
The word “Grandparents is silk screen printed on the front surface of the front cover, under which the following words are also silk screen printed: “They know what their kindness can bring to the life of a child. When it comes to patience and love, there is no one quite as wonderful as a grandparent”. The front surface of the front cover is also designed with the silk screen printing of flowers. There is a hinged stand located in the center of the back surface of the back cover, so that the album can stand upright. The front cover measures approximately 6¼” x 5” and the back cover measures approximately 6½” x 5½”.
In between the two covers are twenty sleeves, each made of polypropylene (PP) plastic material. Each sleeve also has two apertures at the top, so that the same metal rings that keep the two covers together hold the plastic sleeves in between those two covers. Each sleeve contains a recycled paper insert. Two 4” x 6” photographs can be stored and displayed in each of the twenty sleeves, one on each side of the paper insert, so that the album can hold a total of forty photographs. In order to view each page, the cover and each preceding page is moved up and back along the rings, until they reach the horizontal metal section.
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 MDF covers and metal rings that bind the album or the paper inserts 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 item# A02824-001 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