CLA-2-90:RR:NC:GI:114 A80707
Mr. Christopher E. Pey
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: The tariff classification of Daylight Enlarging Systems from Japan
Dear Mr. Pey:
In your letter dated February 8, 1996, on behalf of Mitsui & Co. (U.S.A.), you requested a tariff classification ruling on the Fujimoto DES 5080 Daylight Enlarging System.
The DES 5080 is a photographic enlarging machine which scans, corrects, enlarges, and prints photographs from developed negatives. The DES 5080 uses a computer to select the correct lens for the enlargement, to correct colors, to trim and crop photographs and to control the process. The enlarger can print from 35 mm to 4 x 5 inch negative sizes, on paper from 6.8 x 10 inches to 20 x 30 inches in size. The DES 5080 uses paper in rolls, and incorporates a paper processor which produces the finished enlargement. The DES 5080 will be sold to professional photofinishing laboratories, large scale minilabs, and other photofinishing laboratories.
The applicable subheading for the DES 5080 Daylight Enlarging System will be 9010.10.0000. , Harmonized Tariff Schedule of the United States (HTS), which provides for apparatus and equipment for automatically developing photographic film or paper in rolls or for automatically exposing developed film to rolls of photographic paper. The rate of duty will be 3.2 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 212-466-5685.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division