CLA-2-90:S:N:N1:114 875849
Mr. Bern Levy
Bern Levy Associates
17 Tarleton Lane
Northport, N. Y. 11768-2532
RE: The tariff classification of a viewfinder eye cushion from
Canada
Dear Mr. Levy:
In your letter dated May 22, 1992 you requested a tariff
classification ruling.
The viewfinder eye cushion is designed for use with
professional 16mm and 35mm motion picture cameras. It covers the
existing viewfinder cup of the camera. According to the
information that you provided, the composition of the viewfinder
cushion is foam rubber and chamois. The chief weight of the
cushion is foam rubber. It is imported separately from the
motion picture camera.
The applicable subheading for the viewfinder eye cushion
will be 9007.91.8000, Harmonized Tariff Schedule of the United
States (HTS), which provides for cinematographic cameras; parts
and accessories; for cameras; other. The rate of duty will be
5.7 percent ad valorem.
Goods classifiable under subheading 9007.91.8000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.4 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) 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