HQ 0080900 - Classification of a photograph frame/album - United States International Trade Commision Rulings

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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?

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

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