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HQ 952865



July 26, 1994

CLA-2 CO:R:C:M 952865 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9006.51.00

District Director
U.S. Customs Service
300 South Ferry Street, Room 2017
Terminal Island
San Pedro, CA 90731

RE: Protest 2704-92-103733; Cameras; Camera Bodies; Camera Lenses; HQ 076497; T.D. 94-59; 9002.11.80

Dear Sir:

The following is our decision regarding Protest 2704-92- 103733 concerning your action in classifying and assessing duty on certain camera lenses under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of various camera lenses. They include styles 50mm f1.8 AF Nikkor AIS, 50mm f1.4 AF Nikkor AIS, 35-70mm f3.3-4.5 AF Zoom-Nikkor AIS, 28-85mm f3.5-4.5 Zoom-Nikkor AIS, 28-70mm f3.5-4.5 Zoom-Nikkor, 35-105mm f3.5-4.5 AF Zoom- Nikkor AIS, 35-135mm f3.5-4.5N AF Zoom-Nikkor, 35mm f2.5-Nikkor IC, and 28mm f3.5 UW-Nikkor IC.

The camera lenses and 35mm camera bodies were imported in the same shipment. Lenses and camera bodies, of the kind imported, are generally sold together but are not packaged together. The styles of camera bodies in this shipment include the Nikon F3 High-Eyepoint, the Nikon FM2, the Nikon N8008S, the Nikon N6006, the Nikon N5005, and the Nikonos V. The shipment also includes various accessory lenses and bodies which are not a part of this protest. Both the 35mm f2.5 Nikkor IC and the 28mm f3.5 UW-Nikkor IC lenses are designed for use with the Nikonos V underwater camera body.

The merchandise was entered under subheading 9006.51.00, HTSUS, as cameras. The entry was liquidated on June 19, 1992, under subheading 9002.11.80, HTSUS, as objective lenses. The protest was timely filed on September 16, 1992.

The subheadings under consideration are as follows:

9002.11.80: [o]bjective lenses and parts and accessories thereof: [f]or cameras, projectors or photographic enlargers or reducers: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 6.6 percent ad valorem.

9006.51.00: [o]ther cameras: [w]ith through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35mm.

The general, column one rate of duty for goods classifiable under this provision is 3 percent ad valorem.

ISSUE:

Whether the lenses are classifiable under subheading 9002.11.80, HTSUS, as objective lenses, or together with the camera bodies under subheading 9006.51.00, HTSUS, as complete and unassembled cameras.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In HQ 076497, dated May 2, 1988, we determined that, under the Tariff Schedules of the United States (TSUS), the precursor to the HTSUS, a 35mm camera body matched up with a "normal" lens was a single tariff entity. Specifically, it was held that a 35mm SLR camera body imported with a 50-55mm lens was a single article subject to classification under the tariff item for cameras. It was also held that zoom lenses with a focal length of 35mm to 70mm had also become "normal" lenses when imported with the 35mm camera bodies.

This interpretive principle was carried over from the TSUS into the HTSUS, and numerous entries were accepted by Customs and liquidated accordingly. However, as stated in T.D. 94-59, published in the Federal register on July 19, 1994 (59 Fed. Reg. 36839), Customs' current position when dealing with such items is that camera bodies and lenses, if they are imported in the same shipment but are not packaged together for retail sale as cameras and lenses, are now presumed to retain their separate commercial identities and are separately classifiable under the HTSUS.

Therefore, based upon our change of position set forth in T.D. 94-59, because the subject camera bodies and lenses, although shipped together, are not packaged together for retail sale, they would have to be classifiable separately. However, the change in tariff classification resulting from this decision is effective as to the merchandise entered for consumption or withdrawal from warehouse on or after October 17, 1994. Because this protest was filed with respect to merchandise entered prior to the effective date of the change in position, the previous principle is in effect and, for the purposes of this specific protest, the subject camera bodies and lenses are classifiable together as complete and unassembled cameras.

HOLDING:

For the purposes of this specific protest, the different sized lenses imported in the same shipment with an equal number of 35mm camera bodies are classifiable under subheading 9006.51.00, HTSUS, as cameras.

The protest is GRANTED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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