HQ 955715: Silverplated purse compact/photo frame; EN VIII to 3(b); HRLs955591, 080969, 080992, 080990; NYRLs 853119, 870055, 892472,886914, 867567

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 955715
                                             May 19, 1994
                                             
CLA-2 CO:R:C:M 955715 MMC

CATEGORY: Classification

TARIFF NO.: 8306.30.00

Ms. Sherry Baker
Wholesale Supply Company, Inc.
International Department,
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: Silverplated purse compact/photo frame; EN VIII to 3(b); HRLs
955591, 080969, 080992, 080990; NYRLs 853119, 870055, 892472,
886914, 867567

Dear Ms. Baker:

     This is in response to your letter received on January 11,
1994, requesting a ruling concerning the classification of a
silverplated purse compact/photo frame under the Harmonized Tariff
Schedule of the United States (HTSUS).  A sample was provided for
our examination.

FACTS:

     The article is identified as item 1266GYE purse compact/photo
album.  It is a rectangular silverplated base metal compact that
measures approximately 3 1/4" by 2 1/2" by 1/4".  It opens into 2
halves with one side being a silverplated frame and the other
housing four accordion style plastic picture holders which are
attached to a piece of velvet material glued to the inside bottom
of the compact.

ISSUE:

     What is the classification of the photo compact?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1, HTSUS, states in part that for legal purposes,
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.  The headings
under consideration are as follows:

     3924      [t]ableware, kitchenware, other household articles
               and toilet articles of plastic:

     3926      [o]ther articles of plastics and articles of other
               materials of headings 3901 to 3914: 

     8306      [b]ells, gongs and the like, nonelectric, of base
               metal; statuettes and other ornaments, of base
               metal; photograph, picture or similar frames, of
               base metal; mirrors of base metal; and base metal
               parts thereof: 

     You suggest the the plastic picture holder component of the
photo compact is described by heading 3924, HTSUS, because photo
albums are generally considered classifiable there.  We disagree. 
We are of the opinion that these plastic picture holders do not
constitute a "photo album", but are merely plastic filler pages.  

     Headquarters Ruling Letter (HQRL) 955591 dated March 30, 1994,
and New York Ruling Letters (NYRL) 853119, dated June 26, 1990,
870055, dated January 21, 1992, and 892472, dated December 15,
1993, classified binder/book type articles containing plastic
filler pages for the display of pictures, as photo albums.  NYRL
886914, dated June 18, 1993, classified a "photo display system"
which consisted of a wooden photo storage box with a hinged flip-open lid and 6 small binder/book type articles each with 12 plastic
filler pages, as a wooden storage box.  NYRL 867567, dated October
10, 1991, classified filler pages containing pockets or pouches
designed to hold eight 4" x 6" photographs, under heading 3926,
HTSUS, as other articles of plastic.  

     While the component in question is used to display pictures,
it is not housed in a binder/book type case which contains filler
pages.  It is merely attached to a thin piece of velvet which is
then attached to the bottom inside of the compact.  Therefore, the
plastic picture holder component is classifiable as filler pages
under heading 3926, HTSUS.

     We are of the opinion that the metal picture frame component
is described, eo nomine, under heading 8306, HTSUS.  See HRLs
955591, 080969, dated November 21, 1988, 080992 and 080990 dated
March 28, 1989.

     Inasmuch as the photo compact is a composite good consisting
of a silverplated base metal frame and plastic picture holders, and 
is described by more than one heading, it cannot be classified
according to GRI 1.  

     When goods cannot be classified by applying GRI 1, and if the
headings and legal notes do not otherwise require, the remaining
GRI's are applied in descending order.  GRI 2(a) provides for
articles imported in unfinished or incomplete condition.  As the
photo compact is complete when imported, GRI 2(a) does not apply.

     GRI 2 (b) states, in pertinent part, that any reference in a
heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or substance
with other materials or substances.  The classification of goods
consisting of more than one material or substance shall be
according to the principles of GRI 3.  Therefore, because the photo
compact is silverplated base metal and contains both a silverplated
base metal frame and plastic picture holders, GRI 3 applies.

     GRI 3 states that when, by application of rule 2(b) or for any
other reason, goods are, prima facie, classifiable under two or
more headings, classification shall be effected as follows:

     (a)  The heading which provides the most specific description
     shall be preferred to headings providing a more general
     description.  However, when two or more headings each refer to
     part only of the materials or substances contained in mixed or
     composite goods or to part only of the items in a set put up
     for retail sale, those headings are to be regarded as equally
     specific in relation to those goods, even if one of them gives
     a more complete or precise description of the goods.  

     We are of the opinion that each heading refers to part only of
the article in question.  Heading 3926, HTSUS, refers to the
plastic picture holder portion, and heading 8306, HTSUS, refers to
the picture frame portion of the article.  Therefore, the
subheadings are considered equally specific and GRI 3(b) must be
applied.  

     GRI 3 (b) states in pertinent part that:

     (b)  Mixtures, composite goods consisting of different
     materials or made up of different components, and goods put up
     for retail sale, which cannot be classified by reference to
     3(a), shall be classified as if they consisted of the material
     or component which gives them their essential character,
     insofar as this criterion is applicable.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted.  The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the HTSUS. 
See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN
VIII to GRI 3(b), pg. 4, states that:

     [t]he factor which determines essential character will vary as
     between different kinds of goods.  It may for example, 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 goods.

     We find that the silverplated frame imparts the essential
character to this article.  From examination, it appears that the
silverplated frame provides the greater bulk, weight, and value of
the compact.  The plastic picture holder portion, is less durable,
valuable, and appears to be easily removable from the compact.
Therefore, we find that the photo compact is classifiable in
heading 8306, HTSUS, specifically subheading 8306.30.00, HTSUS,
which provides, in pertinent part, for base metal picture frames.

HOLDING:

     We find that the photo compact is classifiable in subheading
8306.30.00, HTSUS, which provides, in pertinent part for,
photograph, picture, or similar frames.  Goods classifiable under
this provision are subject to a column one duty rate of 5.3% ad
valorem.

                              Sincerely, 




                              John Durant, Director
                              Commercial Rulings