CLA-2-90:RR:NC:MM:114 G87218
Mr. Rodney C. Schonland
Manager, Trade & Regulations
Polaroid Corporation
N1-2, 1 Upland Road
Norwood, MA 02062
RE: The tariff classification of Advanced Photo System (APS) cameras and camera kits
Dear Mr. Schonland:
In your letter dated February 6, 2001, you requested a tariff classification ruling on four models of Advanced Photo System (APS) cameras and camera kits. A promotional sheet describing the cameras and kits was submitted with your ruling request.
You have indicated that Polaroid is introducing a new line of APS cameras and camera kits. Polaroid states that APS cameras are similar to 35 mm cameras, however, APS cameras utilize a 24 mm film cassette. The APS cameras can be either fixed or variable focus cameras, and are intended to be hand held. The four models of APS cameras for which you are requesting a ruling are the 7100 FF, 7200 FF, 7300 AF and 7500 Zoom. Models 7100 FF and 7200 FF are fixed focus cameras and feature automatic film advance, oversized viewfinder and three print formats (classic/HDTV/Panoramic). Model 7100 FF has an electronic flash and Model 7200 FF has an automatic flash. Model 7300 AF is an auto focus camera and features automatic film advance/rewind, oversized viewfinder, three print formats (classic/HDTV/Panoramic) and LCD display panel. Model 7500 Zoom has a 25-50 mm zoom, automatic film advance/rewind, automatic flash, 5 flash settings, programmed electronic shutter, LCD display panel and three print formats (classic/HDTV/Panoramic). When imported as a kit, the APS Camera Kit includes the camera, cassette of APS film, batteries, pouch and strap.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
The APS Camera Kit, consisting of the camera, cassette of APS film, batteries, pouch and strap, is a single retail package containing items that are classifiable under several separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The subject articles, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the Harmonized Tariff Schedule of the United States, the APS Camera Kit constitutes a set under GRI 3(b). Having determined that the camera, cassette of APS film, batteries, pouch and strap constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The camera imparts the essential character to the set. The set is classifiable as a camera.
The applicable subheading for the APS cameras and camera kits Models 7100 FF and 7200 FF will be 9006.52.30, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width less than 35 mm; fixed focus; hand held; other. The rate of duty will be 4 per cent ad valorem.
The applicable subheading for the APS cameras and camera kits Models 7300 AF and 7500 Zoom, if valued over $10 each, will be 9006.52.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width less than 35 mm; other than fixed focus; valued over $10 each; hand held type; other. The rate of duty will be free.
Based upon international textile trade agreements, pouches of certain composition, construction and country of origin may be subject to quota and the requirement of a visa.
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 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division