CLA-2 CO:R:C:G 088587 NLP
Mr. Howard M. Paull
Sharetts, Paley, Carter & Blauvelt
67 Broad Street
New York, N.Y. 10004
RE: Straps for Cameras
Dear Mr. Paull:
This is in response to your letter dated December 17, 1990
requesting the tariff classification of two types of straps,
manufactured in Hong Kong, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). Samples were submitted
for our examination.
FACTS:
The first type of strap is the comfort strap, style 20-20-
28. The packaging of the strap states that the "[v]ersatile
comfortable camera strap easily attaches to photo or video
cameras, binoculars, or radios." The cardboard backing of the
packaging has various labels which can be used on a transparent
window on the strap to identify the equipment. The labels have
the names of nine different brands of photographic cameras and
the names of nine different brands of video cameras. The strap
is sold in Kmart's camera department and is sold separately from
the equipment with which it will be used. The strap is
adjustable to 48 inches in length and it can be attached to the
equipment either by using the metal ring on the strap or by
removing the metal ring and using a hook.
The camera strap, style 20-28-91, is designed for use with
35mm SLR cameras and is also sold in Kmart's Camera Department.
It is sold separately from the equipment with which it will be
used. It differs from the comfort strap in that it has two film
holders, which are formed by a piece of elastic sewn to the strap
in a way that provides loops for two plastic 35mm film canisters.
This strap is adjustable to 48 inches in length and it can be
attached to the equipment either by using the metal ring or
removing the metal ring and using the swivel dog leash clip.
It is your position that both the camera and comfort straps
are classifiable as photographic camera accessories in subheading
9006.91.00, HTSUSA, as the straps will be principally used with
cameras.
ISSUE:
Are the comfort and camera straps classifiable in Heading
9006, HTSUSA, as accessories to photographic cameras.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI requires that classification be determined first according to
the terms of the headings of the tariff and any relative section
or chapter notes and, unless otherwise required, according to the
remaining GRI's, taken in order.
Legal Note 2(b) to Chapter 90, HTSUSA, states the following:
(b) Other parts and accessories, if suitable for use
solely or principally with a particular kind of
machine, instrument or apparatus, or with a number
of machines, instruments or apparatus of the same
heading (including a machine, instrument or
apparatus of heading 9010, 9012 or 9013) are to be
classified with the machines, instruments or
apparatus of that kind.
Additional U.S. Rule of Interpretation 1(a) states the
following:
(a) a tariff classification controlled by use
(other than actual use) is to be determined in
accordance with the use in the United States at,
or immediately prior to, the date of importation,
of goods of that class or kind to which the
imported goods belong, and the controlling use is
the principal use.
The camera strap is principally used as an accessory to a
photographic camera. The camera strap has two film holders,
which serve only one purpose; holding 35mm film canisters. The
strap can be adjusted to a shorter length suitable for carrying a
35mm SLR camera around the neck. In addition, the strap is
marketed as a camera accessory and is sold in Kmart's camera
department. Therefore, the construction of the strap, the shorter
length that it can be adjusted to for use around the neck, and
the presence of the loops for holding the film make this strap a
camera accessory classifiable in heading 9006, HTSUSA.
Although the comfort strap can be used with other types of
equipment, the construction of the strap and its marketing
confirm that it will be used principally as a photographic camera
accessory. The construction of the strap enables it to be
adjusted to a length suitable for carrying a 35mm SLR camera.
The front of the strap's packaging states that this strap is
designed for the professional comfort of all "photography" needs.
The back of the packaging specifically lists brand name cameras
that the strap is designed to fit. In addition, this strap, like
the camera strap, is sold in Kmart's Camera Department as a
photographic camera accessory. Therefore, the comfort strap
would be classified as a camera accessory in Heading 9006,
HTSUSA.
HOLDING:
The camera and comfort straps are classifiable in subheading
9006.91.00, HTSUSA, which provides for photographic (other than
cinematographic) cameras;..., parts and accessories, for cameras.
The rate of duty is 5.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division