March 20, 2008 CBP Bulletin Notice on Classification of Certain Photo Albums
In the March 20, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 13), CBP published a notice proposing to modify a classification ruling and revoke a treatment as follows:
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Proposed modification of ruling; proposed revocation of treatment. CBP is proposing to modify a ruling on the classification of certain photo albums. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed modification and revocation, or any party involved with a substantially identical transaction, should advise CBP by April 19, 2008, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Certain photo albums The merchandise is described as a 5" x 6-1/2" x 3&8260;4" album with a cover made of cloth-wrapped paperboard and paper pages incorporating clear plastic overlays.
CBP is proposing to issue HQ H019477 in order to modify NY M80420 and reclassify the albums under HTS 3926.90.4800, as ''Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Photo albums,'' rather than under HTS 4820.50.0000, as albums for samples or for collections, of paper or paperboard. The other item in NY M80420, a photo storage box, remains unaffected.
CBP proposes this change as a correction, stating that the photo album at issue consists of separate components that are each classifiable under different headings. The separate components are the paperboard album wrapped with cloth, paper pages and the clear plastic overlays. CBP proposes that it is the plastic sleeves which impart the essential character in displaying and protecting photos. It is stated that it has been the practice of CBP to classify photograph albums according to the material of the pages and not the material of the cover or inserts. CBP cites numerous prior rulings which classified similar merchandise in HTS 3924 based on the plastic sleeves.
As of the February 3, 2007 amendment to the HTS, photo albums are specifically provided for in subheading 3926.90.4800. In accordance with the rationale of the previous rulings in addition to the 2007 HTS amendment, CBP now proposes that the photo albums at issue should be classified in HTS 392690.4800.
proposed: 3926.90.4800, 3.4%; current: 4820.50.0000, duty-free
March 20, 2008 CBP Bulletin (Vol. 42, No. 13) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2008/