CLA-2-48:OT:RR:NC:4:434
Mr. Mauricio Hodgson
The Walt Disney Company
3030 Maingate Lane
Kissimmee, FL 34747
RE: The tariff classification of an Autograph Book from China
Dear Mr. Hodgson:
In your letter, dated August 3, 2018, you requested a classification ruling. A product description and photos were provided for our review.
Style number 050Q418U022, described in your submission as the “Dream Big Princess Autograph Book,” is a bound, hard cover book, measuring approximately 7 ¼” x 6 ½”. The front cover of the book depicts various Disney princesses and the words, “Disney Princess Memory Book.” The book contains a total of 28 pages. 14 pages are blank paper, providing sufficient space for collecting autographs of Disney princesses while visiting a Disney theme park. Each of the remaining 14 pages features a clear plastic pocket mounted to the face of the page, to display a 4” x 6” photograph, and lined space below for writing notes or captions.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (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, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The memory book is a composite article. We find that the paper pages confer the essential character of this book rather than the plastic pockets. The chief objective of the book is to acquire autographs. The paper components also appear to dominate by bulk and weight. Values were not provided.
The applicable subheading for the autograph book will be 4820.50.0000, HTSUS, which provides for Albums for samples or for collections (of paper or paperboard). 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 the ruling, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division