May 28, 2008 CBP Bulletin Notice on Classification of Certain Photo Albums
In the May 28, 2008 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 42, No. 23), CBP published a notice modifying a classification ruling and revoking a treatment as follows:
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Modification of ruling, revocation of treatment.CBP is modifying a ruling on the classification of certain photo albums. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the modification and revocation are effective for merchandise entered or withdrawn from warehouse for consumption on or after July 27, 2008.
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 issuing 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 is making 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 determined that it is the plastic sleeves (overlays) which impart the essential character in displaying and protecting photos. 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 determines that the photo albums at issue are classified in HTS 3926.90.4800.
New: 3926.90.4800, 3.4%; previous: 4820.50.0000, duty-free
(See ITT's Online Archives or 03/31/08 news, 08033150, for BP summary of proposed HQ H019477.)
May 28, 2008 CBP Bulletin (Vol. 42, No. 23) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/