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N295284 N2 Ruling Active

The tariff classification of a Printed Photo Compilation from Belgium

Issued April 17, 2018 by U.S. Customs and Border Protection.

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N2 N295284 (April 17, 2018)

Tariff classification

HTS codes: 4901.10.0040

Headings: 4901

Product description

The product under consideration is a printed compilation of multiple personal photos with accompanying text messages acting as captions. Per your company’s website, Neveo compiles the photos and messages in digital form from monthly subscribers. After formatting, a hard copy photo “journal” is printed and shipped to the subscriber’s designated recipient, grandparents, for example, on a monthly basis. The provided sample is constructed of one sheet of paper, folded once, to form four page surfaces. However, the page number of the actual imported articles will vary, depending on the number of the subscriber’s submitted digital photos. Per your website, a maximum of 50 photographs can be included monthly. You also state that some finished “journals” will be of stapled construction. Please note that longer photo compilations, if constructed of more than a single sheet of paper, would be classified differently than those constructed of a single sheet. This ruling will only address the sample provided, as we lack sufficient information to rule on other designs.

CBP rationale

The applicable subheading for the photo compilation will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter…: In single sheets, whether or not folded: Other: The rate of duty will be free.

Full text

N295284 April 17, 2018 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4901.10.0040 Mr. Simon Desbarax Neveo 11B Van Eyck Street Brussels, 1050 BELGIUM RE: The tariff classification of a Printed Photo Compilation from Belgium Dear Mr. Desbarax: In your letter, dated March 19, 2018, you requested a tariff classification ruling. Product information and a sample were provided for review and will be retained by this office. The product under consideration is a printed compilation of multiple personal photos with accompanying text messages acting as captions. Per your company’s website, Neveo compiles the photos and messages in digital form from monthly subscribers. After formatting, a hard copy photo “journal” is printed and shipped to the subscriber’s designated recipient, grandparents, for example, on a monthly basis. The provided sample is constructed of one sheet of paper, folded once, to form four page surfaces. However, the page number of the actual imported articles will vary, depending on the number of the subscriber’s submitted digital photos. Per your website, a maximum of 50 photographs can be included monthly. You also state that some finished “journals” will be of stapled construction. Please note that longer photo compilations, if constructed of more than a single sheet of paper, would be classified differently than those constructed of a single sheet. This ruling will only address the sample provided, as we lack sufficient information to rule on other designs. The applicable subheading for the photo compilation will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter…: In single sheets, whether or not folded: Other: The rate of duty will be free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 this ruling, please contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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