CBP Ruling I86283 — The tariff classification of a voice recording photo album from China.

Tariff classification

Headings: 8520

GRI rules applied: GRI 2, GRI 3

Product description

The item in question is denoted as the “Voice Record Your Memories Photo Album” model number PP239297. It is a 7” x 7” photo album that holds 24 standard sized photos and has a special feature that allows the user to record up to a ten-second message for each page of the album. The recording mechanism is housed within the framework of the photo album. It is battery operated, has numbered control buttons for each page and records one’s message onto an integrated chip device through a slotted area on the housing. GRI 2b provides in pertinent part that “the classification of goods consisting of more than one material or substance shall be according to the principals of Rule3”. GRI3b provides that “mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3a, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” Therefore under GRI 3b, classification of the composite good is determined on the basis of the component that imparts the essential character. EN VIII provides that the factors, which help determine essential character, are that of the nature of the materials or components, their bulk, quantity, weight or value, and the role of the constituent material in relation to the use of the goods. Based upon the nature of this item it is the opinion of this office that neither the photo album nor the recording apparatus imparts an essential character. This office is of the opinion that this item does not have an “indispensable function.” (See HQ 965732). Each function is complimentary to the whole function. Therefore classification will be in accordance with GRI 3c which provides that goods will be classified under the heading which occurs last in numerical order among those which merit equal consideration.

CBP rationale

The applicable subheading for the Voice Record Your Memories Photo Album, model PP239297 will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other … Other.

Full text

NY I86283 September 20, 2002 CLA-2-85: RR: NC: 1:108 I86283 CATEGORY: Classification TARIFF NO.: 8520.90.0080 Mr. Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a voice recording photo album from China. Dear Mr. Shapiro: In your letter dated September 19, 2002, on behalf of your client Avon Products, you requested a tariff classification ruling. The item in question is denoted as the “Voice Record Your Memories Photo Album” model number PP239297. It is a 7” x 7” photo album that holds 24 standard sized photos and has a special feature that allows the user to record up to a ten-second message for each page of the album. The recording mechanism is housed within the framework of the photo album. It is battery operated, has numbered control buttons for each page and records one’s message onto an integrated chip device through a slotted area on the housing. GRI 2b provides in pertinent part that “the classification of goods consisting of more than one material or substance shall be according to the principals of Rule3”. GRI3b provides that “mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3a, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” Therefore under GRI 3b, classification of the composite good is determined on the basis of the component that imparts the essential character. EN VIII provides that the factors, which help determine essential character, are that of the nature of the materials or components, their bulk, quantity, weight or value, and the role of the constituent material in relation to the use of the goods. Based upon the nature of this item it is the opinion of this office that neither the photo album nor the recording apparatus imparts an essential character. This office is of the opinion that this item does not have an “indispensable function.” (See HQ 965732). Each function is complimentary to the whole function. Therefore classification will be in accordance with GRI 3c which provides that goods will be classified under the heading which occurs last in numerical order among those which merit equal consideration. The applicable subheading for the Voice Record Your Memories Photo Album, model PP239297 will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other … Other. The rate of duty will be free. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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