CLA-1 CO:R:C:G 085794 KWM
Mr. Sidney H. Kuflik
Lamb & Lerch
233 Broadway
New York, New York 10279
Re: Imaging media film; direct transfer color imaging media;
color copying film
Dear Mr. Kuflik:
We have received your letter of October 11, 1989, regarding
the classification of imaging media film to be imported by Mead
Imaging. Your request and a sample of goods were forwarded to
this office for a ruling.
FACTS:
The three products in this case are non-durable components
of a color image reproduction process. These products are
designed to be used exclusively with one another; i.e., they
cannot be used independently or in conjunction other processes.
The three components at issue here are:
Cycolor Donor Film: a polyester film coated with light
sensitive microcapsule called cyliths. Each cylith
contains a liquid called a monomer, which is composed of a
leuco dye and light sensitive hardening agent.
Cycolor Developer Paper: A specially coated paper which is
capable of accepting the developed image from the Cycolor
Donor Film.
Cycolor Developer Overhead Transparencies: Similar in
function to the Developer Paper, these goods are made of
clear plastic transparency material to permit the transfer
of color images onto overhead transparencies.
During the copying process, the Donor Film is exposed to
light, which causes certain of the monomer filled capsules to
harden, depending on the nature of the light falling on the film.
When the exposed and partially hardened Donor Film is pressed
against the Developer Paper or Developer Transparency, the
remaining soft cyliths rupture, thereby releasing their dye and
transferring the image to the paper or transparency.
ISSUE:
How are these goods classified under the Harmonized Tariff
Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's) 1 through 5. The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule
and any relevant Section or Chapter Notes. Then, if GRI 1 fails
to classify the goods, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
In reviewing the headings eligible for classification of
these goods, it would appear that the headings of Chapter 37,
which classify photographic goods, may include items such as
these. Those headings provide for, in part:
3701 Photographic plates and film in the
flat, sensitized, unexposed, of any
material other than paper,
paperboard or textiles; . . .:
3702 Photographic film in rolls,
sensitized, unexposed, of any
material other than paper,
paperboard, or textiles; . . .:
3703 Photographic paper, paperboard and
textiles, sensitized, unexposed:
The issue in this case centers around the determination of
whether or not these items are considered "photographic" goods.
If so, they may be classified in one of the headings 3701 - 3703,
HTSUSA. If not, they will be more properly classified elsewhere
in the nomenclature.
The Chapter Notes to the Harmonized Tariff Schedule are
legally binding guides to interpreting the nomenclature heading
terms. Legal Note 2 to Chapter 37 defines "photographic":
2. In this chapter, the word "photographic"
relates to a process which permits the
formation of visible images directly or
indirectly by the action of light or other
forms of radiation on sensitive surfaces.
The Explanatory Notes to Chapter 37, which are not legally
binding but represent the official interpretation of the
nomenclature at the international level, indicate that the scope
of the chapter headings includes color as well as monochrome
reproduction. In addition, there are no explicit restrictions on
the coating or emulsion material which must be used on
photographic goods.
Cycolor Donor Film
The sample referred to as "Cycolor Donor Film" is clearly
exposed by light, and used for indirectly creating visible
reproductions of an image. While the final, visible image is not
created on the donor film itself, we do not believe that this
prevents their consideration as "photographic goods". We base
this conclusion on the fact that the exposure of the donor film
to light constitutes an indispensable step in the Cycolor
reproduction process, thereby "permitting" the formation of
visible images. The film itself is "sensitized" by the coating
of microcapsules found on the surface of the film, and is present
at the time of importation. It is our opinion, therefore, that
these goods fall within the scope of heading 3702.44.0000,
HTSUSA.
Cycolor Developer Paper
Although the "Cycolor Developer Paper" sample is not
directly exposed to light, it is also an integral part of the
Cycolor reproduction process, resulting in the formation of a
visible image. Therefore, we do not consider the use of the
developer paper in a step once removed from the exposure process
to be a bar to inclusion in a heading for photographic goods. In
addition, your submission indicates that the Cycolor Developer
Paper is sensitized for use only with the Cycolor Donor Film,
that it cannot be used in other color reproductive processes, and
that no other paper may be substituted in the Cycolor process.
We are therefore of the opinion that the Cycolor developer paper
is so intimately tied to the Cycolor photographic process that it
is classified in heading 3703.90.6000, HTSUSA.
Cycolor Developer Film
The sample referred to as "Cycolor Developer Plastic
Overhead Transparencies" is distinguishable from Cycolor
developer paper only in the use of film rather than paper as its
base material. Therefore, the same reasoning for classifying
Cycolor Developer Paper under a heading for photographic goods
applies to the Cycolor Developer Plastic Overhead Transparencies
as well. These goods are classified in subheading 3701.30.0000,
HTSUSA.
HOLDING:
Because all of the goods presented with your ruling request
are products integrated in a single process for the formation of
visible images, either directly or indirectly by the action of
light on a sensitive surface, they are considered photographic
goods under the HTSUSA. The individual items are classified as
follows:
Cycolor Donor Film: Classified in subheading 3702.44.0060,
HTSUSA, as photographic film in rolls, sensitized, unexposed, of
any material other than paper; other film, without sprocket
holes, of a width exceeding 105 mm, but not exceeding 610 mm;
other. These goods have a duty rate of 3.7% ad valorem.
Cycolor Developer Paper: Imported as 8 inch by 11 5/8 inch
sheets, these goods are classified in subheading 3703.90.6000,
HTSUSA, as photographic paper, sensitized, unexposed; other;
other. These goods have a duty rate of 3.7% ad valorem.
Cycolor Developer Overhead Transparencies: Also imported as
8 inch by 11 5/8 inch sheets, these goods are classified in
subheading 3701.30.0000, HTSUSA, as photographic plates and film
in the flat, sensitized, unexposed, of any material other than
paper, other plates and film, with any side exceeding 255 mm.
The applicable rate of duty is 3.7% ad valorem.
The rates of duty set out above are based on the assumption
that the merchandise will be the product of a country entitled to
the General rates of duty.
Sincerely,
John A. Durant
Director
Commercial Rulings Division