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NY C86236

April 22, 1998

CLA-2-68:RR:NC:2:226 C86236


TARIFF NO.: 6810.99.0000

Ms. Barbara Dawley
Meeks & Sheppard
330 Madison Avenue
39th Floor
New York, NY 10017

RE: The tariff classification of a photo album with picture frame cover from China

Dear Ms. Dawley:

In your letter dated April 6, 1998, on behalf of your client, Framestyles U.S.A., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.

The article is a composite good consisting of a picture frame and a photograph album. The album is composed of a cardboard base covered with velveteen textile material. The album includes 40 plastic inserts capable of holding 80 4" X 6" photographs. A decorative picture frame is affixed to the front cover of the album. The inside of the front cover features a removable panel through which a 4" X 6" photo can be inserted.

You indicated in your letter that the picture frame is composed of natural stone powder agglomerated with polyester resin. You further indicated that the stone powder and the plastics material are evenly distributed throughout the body of the article. If imported separately, the agglomerated stone picture frame would be classified under 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...artificial stone, whether or not reinforced: other articles: other. The rate of duty would be 1 percent ad valorem. The photo album would be classified under 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles, of plastics: other. The rate of duty would be 3.4 percent ad valorem.

Since the album and the frame are of equal importance, neither component lends the product its essential character. Therefore, the classification of the composite good is based on the applicable provision which appears last in the HTS, in accordance with GRI 3(c).

The applicable subheading for the photo album with picture frame cover will be 6810.99.0000, HTS, which provides for articles of...artificial stone, whether or not reinforced: other articles: other. The rate of duty will be 1 percent ad valorem.

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 Jacob Bunin at 212-466-5796.


Robert B. Swierupski

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