CLA-2-90:RR:NC:MM:114 G87184
Mr. Rodney C. Schonland
Manager, Trade & Regulations
Polaroid Corporation
N1-2, 1 Upland Road
Norwood, MA 02062
RE: The tariff classification of camera with built-in FM radio or with built-in FM radio and earphones
Dear Mr. Schonland:
In your letter dated February 2, 2001, you requested a tariff classification ruling on a camera with built-in FM radio or with built-in FM radio and earphones. No descriptive literature was furnished with your request for a ruling. A picture of the camera with built-in FM radio and earphones was submitted with your ruling request.
You have indicated in your letter that Polaroid currently imports an instant camera into the United States called an I-Zone camera. Polaroid describes the I-Zone camera as a fixed focus instant camera. In the future Polaroid intends to import the I-Zone camera with a battery powered FM radio permanently attached to the camera. The batteries in the I-Zone that are used to power the built-in strobe flash of the camera will also power the radio. You have stated that there is a possibility that the I-Zone camera with built-in FM radio will be imported with a set of earphones. Polaroid states that the radio requires earphones because it does not have an internal speaker.
Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The I-Zone camera with built-in FM radio or with built-in FM radio and earphones is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the I-Zone camera with built-in FM radio or with built-in FM radio and earphones will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the merchandise is classifiable under heading 9006 since it occurs last in numerical order of the two competing headings.
The applicable subheading for the I-Zone camera with built-in FM radio or with built-in FM radio and earphones will be 9006.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; instant print cameras; fixed focus. The rate of duty will be free.
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 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division