CLA-2-90:S:N:N3:114 898735
TARIFF NOS.: 9010.20.6080, 8524.90.4080
Mr. Terry Wadowski
Lumoc Corporation
2380 Mississauga Road
Mississauga, Ontario
L5H 2L1 Canada
RE: The tariff classification of the Photocard Kiosk and Software
from Canada
Dear Mr. Wadowski:
In your letter dated June 2, 1994, you requested a tariff
classification ruling.
The Photocard Kiosk is a self-serve machine that allows a
customer to design a photographic business card. To produce a
business card, the customer chooses a background picture for the
card by picking an image from a library of digital images or by
scanning in their own picture. A photograph can be added to the
business card by scanning a photograph, cropping it and positioning
the photograph on the business card. Next, a logo can be added by
choosing one from a library of logos or by scanning in the
customer's own logo. Text can be added by using the built-in word
processor. The design is saved on a disk until it is transferred
to a negative for printing.
The output of the Photocard Kiosk is a roll of exposed 35 mm
film which is processed using separate photoprocessing equipment
available in the photographic laboratory. Negatives are produced
which are printed onto photographic paper. The Photocard Kiosk
does not contain any film processing or printing equipment.
According to the information that you provided, the Photocard Kiosk
will be used in photographic laboratories which are also referred
to as one-hour photo stores.
The Photocard Kiosk contains a film recorder consisting of the
Ricoh KR-10M SLR camera, the Ricoh 35-70 mm lens and a high
resolution computer monitor; a UMAX flat bed scanner; a 486
computer (CPU) with monitor and mini keyboard; computer speakers,
a touch screen, and a video splitter/multiplier; and a UMAX flat
bed scanner. The software is permanently installed on the hard
drive of the computer and incorporates stereo sound, recorded
voice, photographic images and interactive touch screen to lead the
customer through the design process.
The applicable subheading for the Photocard Kiosk will be
9010.20.6080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other apparatus and equipment for
photographic (including cinematographic) laboratories, other,
other. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the software will be
8524.90.4080, Harmonized Tariff Schedule of the United States
(HTS), which provides for records, tapes and other recorded media
for sound or other similarly recorded phenomena, other, other. The
rate of duty will be 9.7 cents per square meter of recording
surface.
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
douments 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.
We are unable to issue a ruling on NAFTA preference for the
Photocard Kiosk and software. In order to issue a ruling we
require additional information regarding the non-originating
materials incorporated in the Photocard Kiosk. Is the software
originating material? Is the software developed and produced in
Canada, or is it imported and then installed in the Photokiosk in
Canada? Please furnish this information to this office if you
require a ruling on NAFTA preference.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport