NY 869619

January 7 1992

CLA-2-37:S:N:N1:236 869619

Mr. Kenneth E. Lacy
KEL International
1838 El Camino Real #111
Burlingame, CA 94010

RE: The tariff classification of Kodak 35mm - Print and Slide Film from Mexico.

Dear Mr. Lacy:

In your letter dated December 6, 1991, you requested a tariff classification ruling.

The prospective imports consists of 35mm print and slide film.

The applicable subheading for the 35mm print film will be 3702.54.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic film in rolls, sensitized, unexposed of any material other than paper, paperboard or textiles: other film for color photography (polychrome): 35mm other than for slides. The duty rate will be 3.7 percent ad valorem.

The applicable subheading for the 35mm slide film will be 3702.53.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic film in rolls, sensitized, unexposed of any material other than paper, paperboard or textiles: other film for color photography (polychrome): 35mm for slides. The rate will be 3.7 per cent ad valorem.

Articles classifiable under subheading 3702.54.0030 and 3702.53.0030, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport