The tariff classification of a photo album with plastic pages from China

N053798 April 3, 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 photo album with plastic pages from China Dear Mr. Anderson: In your letter dated March 5, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a photo album, item# 926641-001. The front and back covers of each photo album is made of decorative paper backed with either corrugated paper or medium density fiberboard (MDF). The item depicted in the submitted illustration is covered with decorative paper that is designed with drawings of tree branches and is red, green and blue of color. Contained within the album are twenty-six pages made of polypropylene (PP) plastic material. Each page is comprised of an upper and a lower pocket. Each pocket is designed to hold two photographs, each measuring 4 inches by 6 inches, which will be situated in the pocket back to back. Therefore, each page can hold four photographs and the entire album can hold 104 photographs. The plastic pages are weld-bound to the spine of the album and there are no paper inserts in the pockets. 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 pages facilitate that function. In particular, it is the plastic pockets of the pages 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, it is the plastic pages that allow the purchaser to protect and organize photographs. Therefore, it is the opinion of this office that the plastic pages provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for item# 926641-001 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