CLA-2-90:RR:NC:MM:114 K84373

Ms. Elyse Crane
Liberty Photo Products
1041 Calle Trepadora
San Clemente, CA 92673

RE: The tariff classification of a photographic paper-changing tent from Hong Kong

Dear Ms. Crane:

In your letter dated March 12, 2004 you requested a tariff classification ruling on a dark tent composed of nylon fabric.

The dark tent is a photographic paper-changing tent used in conjunction with minilab photofinishing equipment in the photo-processing industry. According to your letter, all photo-processing laboratories require a dark tent, including the one-hour photo labs that are located in drug stores and grocery stores. Light sensitive photographic paper is placed in the tent along with the photographic paper magazine. The technician’s arms are inserted into the dark tent and the photographic paper is removed from its shipping bag and placed in the paper magazine. Then the paper magazine is removed from the dark tent and installed in the photo processor. This model of dark tent has no frame.

The applicable subheading for the dark tent photographic paper changing tent will be 9010.50.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other apparatus and equipment for photographic laboratories, other. 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).

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 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division