CLA-2 CO:R:CV:G: 085198 JLV
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.
FACTS:
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.
- 2 -
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.
ISSUE:
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)?
LAW AND ANALYSIS:
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.
- 3 -
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.
HOLDING:
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.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: AD NY Seaport
1cc: NIS 114: Barabar Kiefer
2cc: Chief, CIE
1cc: AC, CO
1cc: Director, Trade Ops
1cc: Durant
1cc: Reading File
1cc: Ms. Vicki Allums
LIBRARY: valentin
FILE NAME: 085198