us-cbp-cross-rulings-hq-080900•HQ 080900: Classification of a photograph frame/album
HQ 080900: Classification of a photograph frame/album
us-cbp-cross-rulings-hq-080900HQ 080900: Classification of a photograph frame/albumGuidance
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 080900
March 28 1989
CLA-2:CO:R:C:G 080900 SR
CATEGORY: Classification
TARIFF NO.: 8306.30
Ms. Christine Berghofer
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094
RE: Classification of a photograph frame/album
Dear Ms. Berghofer:
This is in reference to your letter dated January 20,
1988, requesting the tariff classification of a brass picture
frame/photograph album under the Tariff Schedules of the United
States (TSUS). We regret the delay in responding to your
inquiry. The TSUS was replaced by the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), effective
January 1, 1989. We are providing you with a classification
under the HTSUSA. A sample was submitted.
FACTS:
The merchandise in question is a combination photograph
album and picture frame. The 5"x7" brass photo frame serves as
the cover of the photo album. The photo album is encased in a
latch-closing box which is attached to the back of the frame.
The entire unit is held up by a picture frame stand which is
attached to the back of the box. On each side of the inside of
the velour covered box is a plastic pocket page which holds 26
pictures, for a total of 52 pictures. The components of the
photo frame/album include brass, wood, glass, paper, and
plastic.
ISSUE:
What is the classification of the photo frame album under
the HTSUSA?
- 2 -
LAW AND ANALYSIS:
The merchandise at issue is considered to be composite
goods as defined in General Rule of Interpretation (GRI) 2(b)
of the HTSUSA, because it consists of different materials,
primarily metal and wood. Under GRI 3(b), the classification
of composite goods is determined by the component which imparts
the essential character of the item. Both the metal and wood
components of this item play a significant role in providing
the essential character of the item. Because both items
equally provide the essential character merchandise, it falls
under GRI 3(c) which provides that goods that cannot be
classified under GRI 3(a) or 3(b) shall be classified under the
heading that occurs last in numerical order among those which
equally merit consideration.
The same type of merchandise was at issue in Headquarters
Ruling Letter (HRL) 080969, dated November 21, 1988. This
ruling letter classified a photograph album frame under
subheading 8306.30, HTSUSA, based on GRI 3(c).
HOLDING:
The HTSUSA provision applicable to the above described
merchandise is subheading 8306.30, HTSUSA, which provides for
photograph, picture or similar frames, of base metal.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: Legal Reference
1cc: John Durant
SRosenow:jaj:11/1/88
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