The tariff classification of scrapbook and photo album filler sheets from China

N068134 August 6, 2009 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Susan Kohn Ross Mitchell Silberberg & Knupp LLP 11377 West Olympic Blvd. Los Angeles CA 90064-1683 RE: The tariff classification of scrapbook and photo album filler sheets from China Dear Ms. Ross: In your letter dated July 7, 2009, on behalf of Pioneer Photo Albums, Inc., you requested a tariff classification ruling. The products are refill pages for photo albums and scrapbook albums, packaged for sale separately from the albums into which they are inserted. Samples of filler pages that fall into three general categories were provided with your request. Samples of styles RMW-5 and RMB-88 were provided as examples of top-loading refills. RMW-5 is a package containing 5 sheets (10 pages) of 12 inch by 12 inch top loading white refills. RMB-88 is a package containing 5 sheets (10 pages) of 8 inch by 8 inch top loading black refills. Each refill page consists of a clear polypropylene plastic sheet protector that is heat sealed on three sides to form a pouch, with a cardstock insert inside. The insert may be used as a backdrop for photographs or scrapbooking memorabilia. These inserts are also often removed from the sheet protector and replaced with decorative or themed cardstock. The plastic pouch has pre-punched holes along one side for installing into the album. Each package includes one paperboard spacer. Samples of styles JMV and PMV were provided as examples of self-adhesive refills. JMV is a package of 5 sheets (10 pages) o f 16 inch by 12 inch self-adhesive album refills. PMV is a package containing 5 sheets (10 pages) of 11 ¼ inch by 11 ¾ inch self-adhesive album refills. These refills are used in post style albums and each package includes two metal extension posts. Each refill page consists of a paperboard base encased in clear plastic sheeting and a plastic covered paperboard spine with pre-punched holes for securing the sheets into the albums. The plastic sheeting lifts up so that photographs or other flat memorabilia may be mounted onto the front and back of the paperboard base, which is coated with a light adhesive. The plastic sheeting is then replaced, holding the pictures and other memorabilia in place. Samples of style BTA were provided as an example of bi-directional photo album refills. This style is available in many variations that are identical except for color and size. This type of refill page consists of a sheet of paper that is perforated with three holes for securing the page into the album. There are three plastic pockets on both the front and back for holding photographs in either a vertical or horizontal position. To the left of the plastic pockets there is an area for writing notations about each photo. You suggest classification in subheading 4823.90.67, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) coated paper, cut to size or shape, and articles of coated paper, for the top-loading and bi-directional refill pages. You suggest classification in subheading 4811.41.10, HTSUS, which provides for self-adhesive paper and paperboard, for the self-adhesive refill pages. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. The essential character is imparted by the plastic sheets that protect, enclose and secure the photographs and other memorabilia. The applicable subheading for the top loading refills, styles RMW-5 and RMB-88, for the self-adhesive refills, styles JMV and PMV, and for the bi-directional photo album refills, style BTA, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division