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NY H86673

January 16, 2002

CLA-2-85:RR:NC:1:108 H86673


TARIFF NO.: 8525.40.4000

Ms. Gail T. Cummins
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, NY 10004

RE: The tariff classification of a digital still image camera from Japan.

Dear Ms. Cummins:

In your letter dated January 8, 2002, on behalf of your client Eastman Kodak Company, you requested a tariff classification ruling.

The item in question is denoted as the Kodak DX3600 Zoom Digital Camera. It is packaged for sale together with a camera dock, CD-ROM software package, USB cables, AC adapter, battery pack, camera dock insert and documentation (sample enclosed). The question of classification concerns whether or not the Kodak DX3600 Digital Zoom Camera and accompanied items are to be considered as goods put up in sets for retail sale and the principal function of the camera.

Explanatory Note X to GRI 3b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles which are, prima facie, classifiable in different headings.

B. Consist of products or articles put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).

All of the aforementioned articles are prima facie classifiable in different headings. Together each enables the user to take digital pictures, both still and moving, and transfer them to a PC for either printing or e-mail distribution. The enclosed retail sample is clear evidence that it will be sold to the user without any repackaging. It is the opinion of this office that the Kodak DX3600 Digital Zoom Camera and its accompanied items constitute a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.

EN VIII to GRI 3(b) states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the goods.

It is the opinion of this office that the item which imparts the essential character of this particular set is that of the camera. It is clearly the reason why one would purchase this set and it provides the dominant function of the set. It is to be noted that this office does consider the Kodak DX3600 Zoom Camera to be a composite good. This particular model takes digital still images as well as digital video. As configured, with 8Mb of internal memory, it can take and store 12 digital still images at high resolution and 49 still images at the lower resolution. It can also store up to 35 seconds of moving video at high resolution and 90 seconds at the lower resolution.

Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary or alternative functions are to classified as if consisting only of that component or as being that machine which performs the principal function.

Upon review of the characteristics of this particular camera it is the opinion of this office that the principal function is that of still image picture taking. It is the dominant feature of the camera. The camera is designed for still image picture taking. It is also marketed by the company and advertised in newspapers as a still image camera. Also finally the video capability is limited with only a range of 35 to 90 seconds of video. With that limited capability it could not be considered a principal function by this office. Therefore this office would consider this camera to be both the essential character of the set and the still image capability to be the principal function.

It is to be noted that this particular set contains a CD-ROM software disc, which must be classified in accordance with Legal Note 6 to chapter 85. Upon review of the note this office would consider this item, the camera, to be an article for which the CD-ROM disc is not intended. Therefore one must consider if the configuration of goods constitute a set in accordance with Explanatory Note X. It has been concluded that this configuration of goods do constitute a set and are classified in accordance with GRI 3b. Therefore the CD-ROM software disc (recorded media of 8524) need not be separately classified.

The applicable subheading for the Kodak DX3600 Digital Zoom Camera set will be 8525.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Still image video cameras and other video camera recorders; digital cameras: Digital still image cameras. The rate of duty will be free.

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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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