CLA-2 CO:R:C:G 083624 jlj 835480
TARIFF NO: 9006.52.10
Mr. Alex Hughes, Jr.
Janex Corporation
57 Paag Circle
Little Silver, New Jersey 07739-1738
RE: Classification of a Boxed Set Consisting of a
Camera and a Plastic Article
Dear Mr. Hughes:
You inquired about the classification of a boxed set consisting
of a camera and a plastic binder imported from Hong Kong.
FACTS:
The instant merchandise is a boxed retail set consisting of a
camera and a plastic binder with pages inside it. The retail value
of the set is about ten dollars, with the camera worth about four
dollars and the plastic binder worth about six dollars.
The camera is a fixed-focus, hand-held, 110 camera, which is
reusable and has an inexpensive lens. The plastic binder is a
plastic ring-binder measuring about 7 inches by 7 1/4 inches, with
some pages inside it.
ISSUE:
What is the classification under the Harmonized Tariff Schedule
of the United State Annotated (HTSUSA) of this set?
LAW AND ANALYSIS:
Chapter 39, HTSUSA, provides for plastics and articles thereof.
The essential character of the plastic binder with pages is the
plastic binder because of its relative size, value and weight.
There is no eo nomine provision for plastic binders, therefore the
plastic binder is classified either in the heading for other
household articles of plastic in Heading 3924 or in the heading for
other articles of plastic in Heading 3926, depending upon whether
it is principally used in the household or not.
- 2 -
The camera is an inexpensive, small, fixed-focus, hand-held
plastic one. It is classified under the specific provision for
photographic (other than cinematographic) cameras, other cameras,
other, fixed-focus, hand-held, 110 cameras, in subheading
9006.52.10, HTSUSA.
General Rule of Interpretation (GRI) 3, HTSUSA, deals with
goods which are put up in sets for retail sale. The Explanatory
Notes to GRI 3(b), which provides for "goods put up in retail
sets," state that three elements are necessary--(1) at least two
different articles which are prima facie classifiable in different
headings, (2) articles put up together to carry out a specific
activity, and (3) put up in a manner suitable for sale directly to
users without repacking (e.g., in boxes). The camera and the
plastic binder constitute a set dedicated to the activity of
preparing a photographic record.
The camera and the plastic binder with pages are equally
important to the function of the set; neither constitutes the
essential character of the set. Inasmuch as the essential
character is not ascertainable, GRI 3(c), HTSUSA, states that the
goods must be classified under the heading which occurs last in
numerical order among those equally meriting consideration.
Based on GRI 3(c), the instant set is classified under the
applicable provision appearing last in the HTSUSA--the camera
provision. The set is therefore classified in subheading
9006.52.10, HTSUSA, dutiable at the general rate of 4 percent ad
valorem.
HOLDING:
The instant boxed set is classified under the provision for
cameras in subheading 9006.52.10, HTSUSA.
Sincerely,
John Durant, Director