CLA-2-90:RR:NC:MM:114 L88112
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a 35mm flash camera, 35mm film, a battery and a photo album from China
Dear Mr. Hoffacker:
In your letter dated October 7, 2005, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling. Samples of a photographic camera, film, battery and photo album were submitted with your ruling request and will be returned as requested.
The submitted samples are identified in your letter as the Cabbage Patch Kids Camera Kit, item number 30182. The Cabbage Patch Kids Camera Kit consists of a 35mm flash camera, a roll of 35mm color film with 12 exposures, an AA alkaline battery and a plastic photo album.
The camera is a fixed focus 35mm camera with a built-in electronic flash. The camera features a shutter release button, a film counter, a flash ready indicator and a wrist strap that is permanently attached to the plastic camera body. The film compartment is accessed by a hinged back cover. The 35 mm color film is separately packaged and will be loaded into the back of the camera by the user. The photo album has 12 plastic pages that hold 24 photographs. The 35mm camera, the roll of 35mm film, the alkaline battery and the plastic photo album are packed in a blister display pack ready for retail sale.
The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level. General Rules of Interpretation (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 submitted articles fail, in our opinion, to constitute a set for tariff classification purposes. The camera, film, battery and photo album do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b), each of the articles must be classified separately.
The applicable subheading for the 35mm camera will be 9006.53.0050, 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 of 35mm; other; with built-in electronic stroboscopic flash. The rate of duty will be free.
The applicable subheading for the 35mm film will be 3702.54.0030, HTS, which provides for photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed; other film, for color photography (polychrome); of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, other than for slides; 35mm. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the AA alkaline battery will be 8506.10.0000, HTS, which provides for primary cells and primary batteries; manganese dioxide. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the photo album will be 3924.90.5500, HTS, which provides for other household articles; of plastics; other; other. The rate of duty will be 3.4 percent ad valorem.
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 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division