CLA-2-90:OT:RR:NC:N1:105
Gary Israel
136 Bunker Hill Road
Collinsville, Connecticut 06019
RE: The tariff classification of a photographic film processing unit from Germany
Dear Mr. Israel:
In your letter dated November 17, 2022, you requested a tariff classification ruling. Descriptive literature was provided for our review.
The merchandise under consideration is the JOBO CPP-3 photographic film processing unit, which is described as a personal use, low volume, film development device. The CPP-3 is a semi-automated processor for various film-sizes including 35 mm and sheet film (including but not limited to 4x5, 5x7, and 8x10). Film processing is performed by use of a water tempering bath that includes a heater and rotating drum. The user continuously interacts with the device at each step and uses their own photographic chemicals. As imported, the unit includes the CPP-3 Processor, six scaled 1000 milliliter bottles, four 260 milliliter beakers, a CPP lift including rollers, and a multi tank that includes a reel. The device measures 34 cm x 97.5 cm x 39 cm and weighs approximately 16 pounds.
The applicable subheading for the JOBO CPP-3 photographic film processing unit will be 9010.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens; parts and accessories thereof: Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper.” The general rate of duty will be 2.4% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division