The tariff classification of photo albums from China.

 N303552 April 11, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.4800 Ms. Ashley Hong Nissin International Transport USA Inc. 1540 W. 190th Street Torrance, CA 90501 RE: The tariff classification of photo albums from China. Dear Ms. Hong: In your letter dated March 20, 2019, you requested a tariff classification ruling on behalf of your client, Nakabayashi USA LTD. The first sample you submitted is identified as the “Deluxe Photo Album,” item number OLX-240-BU, which consists of a blue, cloth covered, hardcover photo album measuring approximately 7.5” x 13”, containing 80 polypropylene pages, permanently bound into the hard plastic spine. No additional pages can be added. The plastic pages feature three pockets per page, all sized for 4” x 6” prints. Each pocket has slit on the inner side to insert a photo. Each book comes with its own hard polypropylene dust sleeve. The book will also be imported in two other colors, item numbers OLX-240-BK in black and OLX-240-GY in gray. The second sample you submitted is identified as the “Presentation Book,” item number PL-A4BK, which consists of a black cloth covered, hardcover photo album measuring approximately 8.3” x 11.8”, containing 24 polypropylene pages. Each page is composed of one single, page sized pocket, permanently riveted into the hard plastic spine. The pocket is accessed by an open top. No additional pages can be added. Each page/pocket comes with an optional, removable sheet of acid-free paper. The large pockets are sized to fit single, enlarged photos, suitable for display of personal or professional work. Each book comes with its own hard polypropylene dust sleeve. The book is also available in other sizes, item numbers PL-811BK (8.5” x 11”), PL-912BK (9” x 12”) and PL-1114BK (11” x 14”). These items considered to be a composite goods within the meaning of General Rule of Interpretation (GRI) 3. The primary use of the photo albums is to store photographs and the plastic pocketed pages facilitate that function. In particular, it is the plastic pocketed pages that will secure the photographs in the album. Though other materials play a role in the construction of these albums like the textile cloth that wraps the hard covers, 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 the “Deluxe Photo Album,” item numbers OLX-240-BU, OLX-240-BK, OLX-240-GY and the “Presentation Book,” item numbers PL-A4BK, PL-811BK, PL-912BK and PL-1114BK 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 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 the ruling, contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division