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NY C85446

March 27, 1998

CLA-2-44:RR:NC:SP:230 C85446


TARIFF NO.: 4414.00.0000

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, CA 90809-0099

RE: The tariff classification of a photo album with picture frame cover, from China or Thailand.

Dear Ms. Castellanos:

In your letter dated March 12, 1998, on behalf of your client, BP Industries (Los Angeles), you requested a tariff classification ruling.

A sample identified as a "wood frame photo album" was submitted and is being returned to you as requested. It consists of 25 plastic-pocket pages bound into an album measuring about 9" x 14" x 2". The front cover is in the form of a painted wood picture frame having seven rectangular openings for the display of photographs. The frame incorporates a removable fiberboard back held in place by rotating metal tabs. The back cover of the album is a sheet of fiberboard of wood enveloped by velvety black textile fabric.

You state that the wood frame is the "unique feature" of the article and is worth several times the cost of the plastic pages. We note, however, that the pages are of crucial importance to the utility of the product as an album. We thus find that neither the plastic pages nor the wood frame can be said to impart the essential character of the overall article. In such circumstances, General Rule of Interpretation 3(c), Harmonized

Tariff Schedule of the United States (HTS), directs that the product be classified under whichever (equally meritorious) heading appears last in numerical order. In this instance, the heading for the frame occurs last.

Accordingly, the applicable subheading for the "wood frame photo album" will be 4414.00.0000, HTS, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 4.3%.

Articles which are classifiable under subheading 4414.00.0000, HTS, which are products of Thailand are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

We note that the sample is not marked with its country of origin. When imported into the United States, the merchandise will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers.

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 Paul Garretto at 212-466-5779.


Robert B. Swierupski

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