The tariff classification of a child’s photo album with plastic sleeve pages from China

N052898 March 25, 2009 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Mr. Kevin Anderson Elsa L Inc. 800 A Street San Rafael, CA 94901 RE: The tariff classification of a child’s photo album with plastic sleeve pages from China Dear Mr. Anderson: In your letter dated February 25, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a child’s photo album, item# 924663-006/33236. It has a cover made of paper that has a printed representation of a cartoon monkey’s face on the outer surface. Contained within the album are five sleeves, each made of polypropylene (PP) plastic material. The sleeves are bound to the spine of the album and each sleeve contains a paper insert. Two photographs can be stored and displayed in each of the five sleeves, one on each side of the paper insert, so that the album can hold a total of ten photographs. The sleeves can accommodate photographs that measure 4 inches by 6 inches. 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 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# 924663-006/33236 will be 3926.90.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and other 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