CLA-2-90:RR:NC:MM:114 D89773
Mr. Ian Wilson
Ebony Company, Ltd.
Shin Oyama Building
First Floor
38-12 Oyama Kanai-cho
Tokyo 173, Japan
RE: The tariff classification of large format cameras and accessories for the cameras from Japan
Dear Mr. Wilson:
In your letter dated March 24, 1999, you requested a tariff classification ruling. The items consist of large format cameras and a large range of accessories for the cameras.
The request submitted describes the camera as a large format wooden field camera. You indicate that the camera is the traditional box style camera with a square frame at either end, an extendable bed, leather bellows in the middle and metal members which enable the front frame and rear frames to be raised and tilted. The large format camera is used for studio photography, landscapes and architecture. The camera accepts film size of 6 cm x 9 cm, 4 inches x 5 inches, 5 inches x 7 inches, 8 inches x 10 inches, and occasionally larger.
You state in your letter that the cameras retail from about $1,200 U.S. dollars. They are sold as camera body only, without lenses. You indicate that you have a large range of accessories available which your customers often order in addition to the camera body.
The applicable subheading for the large format camera will be 9006.59.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; other cameras; other; other than fixed focus; valued over $10 each. 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).
We cannot issue a tariff classification ruling on parts and accessories for large format cameras without a complete description of each part, descriptive literature on each part and a sample of each part, if available. In general, parts and accessories for large format cameras are classified under 9006.91.0000 dutiable at 5.8 percent ad valorem.
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 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division