CLA-2-37:RR:NC:2:236 C80710

Ms. Margaret A. Cummings
Polaroid Corporation
575 Technology Square
Cambridge, Massachusetts 02139

RE: The tariff classification of Polaroid reagent (photographic developer) from Japan

Dear Ms. Cummings:

In your letter dated August 21, 1997, you requested a tariff classification ruling

In your letter, you proposed classification for your product under item 3707.90.6000, Harmonized Tariff Schedule of the United States (HTS),which provides for "Unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for uses". The United States Customs Laboratory in New York reports that the sample submitted is a chemical mixture (preparation). Therefore, it does not meet the criteria for item 3707.90.6000 HTS.

The applicable subheading for the Polaroid reagent (photographic developer) will be 3707.90.3290, HTS, which provides for Chemical preparations for photographic uses (other than varnishes, glues, adhesive and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use: Other: Chemical preparations for photographic uses: Other: Other. The rate of duty will be 6.9 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 V. Gualario at 212-466-5744.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division