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NY L82857

March 30, 2005

CLA-2-90:RR:NC:MM:114 L82857


TARIFF NO.: 9006.53.0050

Ms. Mindy Schwartz
All-Ways Forwarding International, Inc.
182-30 150th Road
Jamaica, NY 11413

RE: The tariff classification of 35mm flash camera, film and battery

Dear Ms. Schwartz:

In your letter dated March 8, 2005, on behalf of Goldex Ltd., you requested a tariff classification ruling on a 35mm flash camera, film and battery. Samples of the 35mm flash camera, film and battery were submitted with your ruling request.

The submitted camera, film, and battery are identified in your letter as the Camera Pack. The Camera Pack consists of a 35mm flash camera, a roll of 35mm ISO 200 color film with 24 exposures, and an alkaline AA battery. You have indicated in your letter that the camera is made in China, the film is made in the United States, and the battery is made in the United States. The camera is a fixed focus 35mm camera with a built-in electronic flash with a flash ready light indicator. The camera features a shutter release button, pictures remaining window, and a neck strap that is permanently attached to the plastic camera body. The film compartment is accessed by a hinged back cover. The film is loaded by the consumer into the back of the camera. The 35mm camera, roll of ISO 200 film and alkaline AA battery are packed in a blister display pack with a cardboard insert ready for retail sale.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.

The Camera Pack, consisting of the camera, film and battery, is a single retail package containing items that are classifiable under several separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the HTS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

The subject articles, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the Camera Pack constitutes a set under GRI 3(b). Having determined that the camera, film and battery constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The camera imparts the essential character to the set. The set is classifiable as a camera.

The applicable subheading for the Camera Pack consisting of the 35mm flash camera, film and battery will be 9006.53.0050, HTS, which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width of 35 mm; other; with built-in electronic stroboscopic flash. 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 Barbara Kiefer at 646-733-3019.


Robert B. Swierupski

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