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NY H87498

April 15, 2002

MAR-2 RR:NC:SP:236 H87498


Douglas P. Beebe
Affiliated Customs Brokers, USA Inc.
193 West Service Road
Champlain, NY 12919


Dear Mr. Beebe:

This is in response to your letter dated January 14, 2002, on behalf of your client Qualex Canada Photofinishing, Inc., requesting a ruling on the country of origin marking of exposed photographic film imported from Canada, which will be developed in the United States and returned to Canada.

The commodity is exposed photographic film that is imported into the United States to be developed. Exposed film means that a camera has taken pictures using the film, but the film has not yet been developed into negatives or printed photographs. The Canadian film owners bring their exposed rolls of film to local Qualex outlets in Canada. Some forms of color film processing are not available in Canada. To obtain this type of color processing, Qualex Canada sends the exposed undeveloped film to the United States for development. After color processing in the United States, the developed film and prints are returned to Qualex Canada. Qualex Canada then returns the developed film and prints to the Canadian film owners.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(F) and section 134.32(f), Customs Regulations (19 CFR 134.32(f)), if the articles are imported for use by the importer and not intended for sale in their imported or any other form. Under this country of origin marking exception, per section 134.22(e)(1), the containers or holders of the imported articles are not required to be marked. The exposed undeveloped photographic film, exported from Canada by Qualex Canada Photofinishing, Inc., to be color processed in the United States and exported back to the Canadian film owners, is excepted from the marking requirements of Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304). At the time the exposed undeveloped film is imported into the United States, the invoice or other import documentation presented to Customs should cite the section 134.32(f) and the section 134.22(e)(1) country of origin marking requirement exceptions.

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 Deborah Walsh at (646) 733-3034.


Robert B. Swierupski

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