CLA-2-39:OT:RR:NC:N4:422
Mr. Azhar Ayub
Twinklers Limited
122 Granville Road
London
NW2 2LD
United Kingdom
RE: The tariff classification of flashing photo albums with plastic pages from China
Dear Mr. Ayub:
In your letter dated March 27, 2009, you requested a tariff classification ruling.
Each of the two submitted samples is identified as a Flashing Album, Manufacturing ID P-92. Each of the albums contains twenty plastic white colored pages that are bound to the spine of the album. Attached to each side of each of the pages is a clear 4” x 6” plastic sleeve. Each album can store up to forty photographs, one on each side of each page.
The covers are made of plastic and feature three dimensional depictions of Disney characters that flash a battery operated light when they are pressed. Batteries are included with the importation. One of the submitted samples has a depiction of Mickey Mouse on the cover and the other one has a depiction of Tinker Bell on the cover. Each album measures approximately 6½” x 5”.
These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The flashing light and batteries add to the novelty of the item but the primary use of the photo album is to store photographs. The plastic pages facilitate that function. In particular, it is the plastic sleeves that are attached to 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 sleeves that allow the purchaser to protect and organize photographs. Therefore, it is the opinion of this office that the plastic sleeves provide these items with the essential character, within the meaning of GRI 3(b).
The applicable subheading for Manufacturing ID P-92 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