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

N064863 July 9, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Ms. Ellen M. Dano Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of a photo album with plastic pages and sleeves from China Dear Ms. Dano: In your letter dated June 10, 2009, on behalf of Drive Global Marketing & Incentives, you requested a tariff classification ruling. The submitted sample is identified as a photo album, Item No. BG-48551. The front and back covers of this item are constructed of an external surface area that is made of polyvinyl chloride (PVC) plastic material and an interior lining that is made of polyester. In between the PVC external surface area and the polyester lining are cardboard stiffeners. Attached to the back cover, near the edge that is opposite the spine of the album, is the end of a PVC strap. When the album is closed, the unattached end of the strap can fold over to the front cover and maintain closure by means of a metal snap. When closed, the album measures approximately 8½”L x 6¼”W. The album contains six black colored pages, each made of polypropylene (PP) plastic material. Attached to each side of each page is a clear sleeve that is also made of PP and is designed to hold a photograph on the page. The album can hold up to twelve 5” x 7” photographs, one on each side of each page. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (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 cardboard stiffeners that maintain the structure of the album, 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 No. BG-48551 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