HQ 0080969 - Classification of a photograph frame/album - United States International Trade Commision Rulings

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HQ 080969

November 21, 1988

CLA-2:CO:R:C:G 080969 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 206.98; 657.35; 8306.30

Mr. George Anki, Jr.
L.E. Coppersmith, Inc.
750 Battery Street, Suite 430
San Francisco, California 94111

RE: Classification of a photograph frame/album

Dear Mr. Anki:

This is in reference to your letter dated June 23, 1987, requesting the tariff classification of a brass picture frame/photograph album under the Tariff Schedules of the United States (TSUS). 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 28 pictures, for a total of 56 pictures. The components of the photo frame/album include brass, wood, glass, paper, and plastic.

ISSUE:

Whether the photo frame album should be classified as a photo album, a photo frame, or by the component of chief value.

LAW AND ANALYSIS:

There is a well established classification principle which states that an item which is "more than" a certain article cannot fall within the eo nomine provision. The Ashflash Corp. v. U.S., 76 Cust. Ct. 112, C.D. 4643 (1976). Headquarters Ruling Letter (HRL) 070508 dated March 16, 1983, summarized the "more than" doctrine as follows:

1. ...[W]here an article is in character or function something other than as described by a specific statutory provision-either more limited or more diversified-and the difference is significant, it cannot find classification within such provision. It is said to be more than the article described in the statute (emphasis supplied). Robert Bosch et. al v. United States, 43 Cust. Ct. 96, C.D. 3881 (1969), at p. 103, and cases cited therein;

2. ...[M]erchandise which in fact constitutes more than a particular article or which has additional nonsubordinate or coequal functions is not classifiable as that article (emphasis added). Sturm, A Manual of Customs Law (1974), at p. 298; and

3. ...[T]his doctrine has been applied in cases where the article was found to have two coequal functions or where a second function was not incidental, subsidiary or auxiliary (emphasis added). Sturm, A Manual of Customs Law (Suppl. 1974) at p. 72.

This ruling dealt with a stuffed bear figure which contained a battery-operated audio unit. The stuffed bear and audio unit were each found to possess two mutually independent functions each of which constituted a substantial and coequal characteristic or feature of the end product. Therefore, as it could not be classified by either of the main functions, this merchandise was classified by the component of chief value.

Photograph frames and photo albums each are listed in an eo nomine provision. Photograph frames in chief value of base metal are provided for in item 652.70, TSUS, as photograph, picture, and similar frames of base metal. Photograph albums are provided for under item 256.60, TSUS, as photograph albums.

The item at issue is both a photograph album and a frame, neither of which stand out as being the prime function. Although the two functions are related, neither is subordinate to the other and they operate as coequal functions. As neither function predominates the item cannot be classified under either item 652.70 or 256.60, TSUS, because neither provision describes the complete article. In this case the item should be classified by the component material of chief value. The importer claims the component of chief value is wood.

HOLDING:

If the photo frame/album is in chief value of wood it is classifiable under item 206.98, as "Household utensils and parts thereof, all the foregoing not specially provided for, of wood: other: other." If it is in chief value of brass then it is classifiable under item 657.35, TSUS, as articles of copper, not coated or plated with precious metal.

The Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is scheduled to replace the TSUS on January 1, 1989. The merchandise at issue is considered to be composite goods under GRI 3 of the HTSUSA. Both the metal and wood components of this item play a significant role in providing the essential character of the item. Because both components equally provide the essential character of the 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. Therefore, the HTSUSA provision applicable to the above described merchandise is subheading 8306.30, which provides for photograph, picture or similar frames, of base metal. If there are changes before this act becomes effective this advice may not continue to be applicable.

Sincerely,

John Durant, Director

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