CLA-2 CO:R:C:M 955834 RFA
Ms. Martha J. Waldner
Unitrans International Corporation
709 S. Hindry Avenue
Inglewood, CA 90301-3005
RE: Photo Booths; Photographic Cameras; Automatic Goods-Vending
Machines; Section XVI, Note 1(m); Heading 8476; EN 84.76
Dear Ms. Waldner:
In a letter dated November 9, 1993, to the Regional
Commissioner of Customs in New York, you inquired on behalf of
Auto Photo Systems, as to the tariff classification of photo
booths under the Harmonized Tariff Schedule of the United States
(HTSUS). Your letter was referred to this office for a response.
FACTS:
The photo booths, models 17 and 22, produce individual
photographs on a vertical strip in either color or black and
white. The photo booths use a fixed focus camera and non-
negative, direct positive film for photo-taking. Model 17
delivers completed black and white photographs in 3 minutes.
Model 22 delivers completed color photographs in 4.5 minutes.
The four photographs produced by the photo booths are on a strip
1-9/16 inch by 8 inches in size. Each photograph measures 1-
9/16 inch by 2 inches. The photo booths accept coins and tokens
and can be outfitted with an automatic bill acceptor. The photo
booth cabinets are available in various formats and can be
supplied in any color to suit the user's location requirements.
ISSUE:
Are photo booths classifiable as automatic goods-vending
machines or as other photographic cameras under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
In your letter, you indicate that the photo booths are
vending machines which supply a set of pictures for money.
Heading 8476, HTSUS, provides for automatic goods-vending
machines.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54
Fed.Reg. 35127, 35128 (August 23, 1989). EN 84.76, page 1311,
states as follows:
This heading covers the various kinds of machines
which supply some kind of merchandise when one or more
coins, tokens or a magnetic card are put in a slot
(other than those machines covered more specifically by
other headings of the Nomenclature or excluded from the
Chapter by a Chapter or Section Note).
** * * * * *
The heading includes coin-operated machines for
selling postage stamps, railway tickets, chocolate,
sweets, ice cream, cigarettes, cigars, beverages. . . ,
toilet products (including scent spraying machines),
stockings, photographic films, newspapers, etc.; also
machines on which name plates can be stamped out on a
strip of metal.
* * * * * *
The following coin-operated machines or appliances
are not covered by the heading: [t]elescopes, cameras,
cinematograph projectors (Chapter 90).
Although the photo booths are vending machines which supply
a product for money, classification under heading 8476, HTSUS, is
precluded by application of EN 84.76 because the subject
merchandise contains a fixed focus camera. Furthermore, Section
XVI, note 1(m) states as follows: "[t]his section does not cover:
[a]rticles of chapter 90." Fixed focus cameras are provided for
in chapter 90. Therefore, we find that the photo booths are
classifiable under subheading 9006.59.40, HTSUS, which provides
for: "[p]hotographic (other than cinematographic) cameras . . . :
[o]ther cameras: [o]ther: [f]ixed focus".
HOLDING:
The photo booths are classifiable under subheading
9006.59.40, HTSUS, which provides for: "[p]hotographic (other
than cinematographic) cameras . . . : [o]ther cameras: [o]ther:
[f]ixed focus". The general, column one rate of duty is 4
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division