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June 7, 1999

CLA-2-90:RR:NC:MM:114 E82585

CATEGORY: CLASSIFICATION

TARIFF NO.: 3702.51.0000; 3924.90.5500; 8506.10.0000; 9006.52.1020; 9503.90.0045

Mr. J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of Barbie 110 flash cameras, photo albums, 110 color print film, AA battery and Barbie pretend camera

Dear Mr. Epstein :

In your letter dated May 24, 1999, on behalf of Kalimar, Inc., you requested a tariff classification ruling. Samples of the Barbie 3 Piece Flash Photo Fun Set and Barbie 5 Piece Flash Photo Fun Set were submitted with the ruling request.

The submitted item number 40038, identified as a Barbie 3 Piece Flash Photo Fun Set, consists of a Barbie point and shoot 110 flash camera, 110 color print film and photo album. The items are contained in a blister display package for retail sale. The 110 camera is focus-free, contains a built-in electronic flash and capable of being used indoors and outdoors. The camera is made in China. The ISO 200 color print film (12 exposures) is made in Germany. The photo album contains 12 plastic-pocket pages for containing and displaying photographs. The plastic pages hold 24 4 x 6 photographs. The photo album is made in China. For tariff classification purposes the items are not considered to be a set and will be classified accordingly.

The submitted item number 40050, identified as a Barbie 5 Piece Flash Photo Fun Set, consists of a Barbie point and shoot 110 flash camera, photo album, 110 color print film, AA battery and Barbie pretend camera. The items are contained in a blister display package for retail sale. The 110 camera is focus-free, contains a built-in electronic flash and capable of being used indoors and outdoors. The camera is made in China. The ISO 200 color print film (12 exposures) is made in Germany. The photo album contains 12 plastic-pocket pages for containing and displaying photographs. The plastic pages hold 24 4 x 6 photographs. In the retail package is a small plastic pink “camera” identified as a Barbie pretend camera. It is a less than one inch replica of the functional camera in the retail package. Since the real camera has Barbie’s picture on it, it could be assumed that any child wanting this camera has Barbie dolls. Thus, the small “camera” is for a doll and is classifiable as a toy. The photo album, AA battery and Barbie pretend camera are made in China. For tariff classification purposes the items are not considered to be a set and will be classified accordingly.

The submitted Barbie 3 Piece Flash Photo Fun Set is a single retail package containing items that are classifiable under three separate headings or subheadings of the tariff. The submitted Barbie 5 Piece Flash Photo Fun Set is a single retail package containing items that are classifiable under five separate headings or subheadings of the tariff. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale.” Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The items in the Barbie 3 Piece Flash Photo Fun Set and Barbie 5 Piece Flash Photo Fun Set fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The Barbie 3 Piece Flash Photo Fun Set and Barbie 5 Piece Flash Photo Fun Set do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b), the items in each Barbie Photo Fun Set must be classified separately.

The applicable subheading for the 110 color print film will be 3702.51.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; other film, for color photography (polychrome); of a width not exceeding 16 mm and of a length not exceeding 14 m. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the photo albums will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles, of plastics; other; other. The rate of duty will be 3.4 percent ad valorem .

The applicable subheading for the AA battery will be 8506.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for primary cells and primary batteries; manganese dioxide. The rate of duty will be 2.7 percent ad valorem .

The applicable subheading for the Barbie point and shoot 110 flash camera will be 9006.52.10200, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width less than 35 mm; fixed focus; hand held; 110 cameras; with built-in electronic stroboscopic flash. The rate of duty will be free.

The applicable subheading for the toy camera will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, reduced-sized (“scale”) models and similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other; other toys and models. 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,

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