Classification of a photograph album with a photograph frame cover

HQ 080992 March 28 1989 CLA-2:CO:R:C:G 080992 SR CATEGORY: Classification TARIFF NO.: 8306.30 Ms. Beth C. Ring Sandler & Travis, P.A. Attorneys At Law Park Avenue New York, New York 10022 RE: Classification of a photograph album with a photograph frame cover Dear Ms. Ring: This is in reference to your letter dated September 15, 1987, requesting the tariff classification of a photograph album/brass picture frame under the Tariff Schedules of the United States (TSUS). The TSUS was replaced by the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), effective January 1, 1989. We are providing you with a classification under the HTSUSA. A sample was submitted. FACTS: The merchandise in question is a photograph album with a picture frame serving as a cover. The 5"x7" brass or silver- plated photo frame is mounted on a velour-covered piece of wood which has a removable panel where the picture to be framed can be placed behind the glass. The photo album consists of 2 pieces of velour-covered wood bound together in the middle holding 10 sheets of plastic with plastic windows. Each piece of plastic is folded in half, each with space for 4 photos. The unit does not have a frame stand and therefore must lie flat like a book. The components of the photo frame/album include brass or silver, wood, glass, and plastic. ISSUE: What is the classification of the photo frame album under the HTSUSA? - 2 - LAW AND ANALYSIS: The merchandise at issue is considered to be composite goods as defined in General Rule of Interpretation (GRI) 2(b) of the HTSUSA, because it consists of different materials, primarily metal and wood. Under GRI 3(b), the classification of composite goods is determined by the component which imparts the essential character of the item. Both the metal and wood components of this item play a significant role in providing the essential character of the item. Because both items equally provide the essential character, classification is 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. Similar merchandise was at issue in Headquarters Ruling Letter (HRL) 080969, dated November 21, 1988. This ruling letter classified a photograph album frame under subheading 8306.30, HTSUSA, based on GRI 3(c). HOLDING: The HTSUSA provision applicable to the above described merchandise is subheading 8306.30, HTSUSA, which provides for photograph, picture or similar frames, of base metal. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport SRosenow:11/1/88