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HQ 085198

November 17, 1989

CLA-2 CO:R:CV:G: 085198 JLV


TARIFF NO.: 9006.99.00

Ms. Susan Bogen-Zarrabi
Bogen Photo Corp.
565 E. Crescent Avenue
Ramsey, New Jersey 07446-0506

RE: Reflectors for photographic flash equipment

Dear Ms. Bogen-Zarrabi:

In a letter of July 17, 1989, you request a ruling on the tariff classification of five models of reflectors for use in photography. You submitted descriptive literature on the reflectors and the photographic systems for which they are designed. Our ruling follows.


Two models of reflectors, the "Squarelite" (0305) and the White 32-inch parabolic "Umbrella" (0310), are designed for attachment to the Bowens Monolite flash units which have a reflector mount diameter of 6-1/8 inches. The Squarelite is one of four types of broad lights which are described as "primary lights for portraiture." They differ in lighting effects. They may be used with other accessories, such as diffusers and "barndoors" to give greater control over the diffusion of light. The 32-inch plain white Umbrella is one of several types of umbrella reflective accessories which mount on a Monolite flash unit. The differences are in diameter, depth of parabolic shape, and reflective surface. All appear to have a metal support frame for the fabric or fabric-like reflective surface. The materials used in the construction of the reflectors were not described in the brochures.

The other three reflectors are designed for attachment to the Bowens Prolite flash system. The "Spill-Kill" (0426), "Maxi-Lite" (0428), and "Softbox 60" (0430) reflectors function to control the light from a flash unit in the same manner as the reflectors for the Monolite flash system.


Are these reflectors principally used with photographic flashlight apparatus, and, if so, are they classified as accessories for the apparatus in heading 9006, Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?


There is no specific heading which provides for photographic flashlight reflectors. Although heading 6601 provides for various types of umbrellas, the "umbrella" reflector in this case is not the type of umbrella described in heading 6601, i.e., umbrellas which provide protection against the natural elements, such as sun, rain, or snow. Webster's Third New International Dictionary, 1965, page 2481. The "umbrella" reflector is described as an "umbrella" because of its shape. Its function, however, is to control the direction or diffusion of light which reflects on the inside surface of the "umbrella." Therefore, umbrella reflectors for photography are not umbrellas within heading 6601, HTSUSA.

The remaining competing headings (Note: for purposes of this analysis, we assume that the reflectors may be made of the materials of the headings that are discussed) are heading 5911 (textile products and articles, for technical uses), heading 6307 (other made up articles), or one of various headings determined by component material (plastics, metal, etc.) of which the reflectors are made. With the exception of note 1(a), chapter 90, which excludes textile articles of heading 5911 from classification in the headings within chapter 90, there are no relative section or chapter notes which direct classification of the photographic reflectors to a heading which describes a general class of goods by component material. Furthermore, the goods of heading 5911 must fall within note 7, chapter 59. Those goods are of the kind that are used with machinery or similar apparatus for mechanical or other technical purposes. The photographic flashlight reflectors do not appear to fall within the requirements of this note. Therefore, we conclude that none of the proposed headings control classification of these photographic flashlight reflectors.

Note 2(b), chapter 90, HTSUSA, states, in relevant part, that parts and accessories for apparatus of chapter 90, "if suitable for use solely or principally with a particular kind of * * * apparatus * * * are to be classified with the * * * apparatus of that kind." Additional U.S. Rule of Interpreta- tion 1(c) states, in relevant part, that a provision for accessories shall not prevail over a specific provision for such accessory. In this case, there is no specific provision for the photographic flashlight reflectors. Furthermore, the facts submitted indicate that these reflectors are designed for use with a photographic flashlight system. Absent evidence to the contrary, we conclude that the five reflectors are principally used for the purpose for which designed, i.e., as accessories for photographic flashlight apparatus.


The photographic flashlight reflectors, models 0305, 0310, 0426, 0428, and 0430, are classified as other accessories for photographic flashlight apparatus in subheading 9006.99.00, HTSUSA.


John Durant, Director

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