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July 29, 1999

CLA-2-90:RR:NC:MM:114 E84749

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 9006.53.0070

Ms. Andrea Pietri
Savant Customs Brokers & Freight Forwarders, Inc. 11 Broadway, Suite 1068
New York, New York 10004

RE: The tariff classification of Ultronic Panoramic 35mm Camera and photo album from China

Dear Ms. Pietri:

In your letter dated July 12, 1999, on behalf of Kinetic Marketing Inc., you requested a tariff classification ruling. Samples of the Ultronic Panoramic 35mm Camera and photo album were submitted with the ruling request.

The submitted samples consist of a camera and photo album. You indicate in your letter that the publisher, Time Inc., will give the items as a gift for subscribing to their magazine. The camera and photo album are packed together in a cardboard box and sent to the subscriber. The camera is a fixed-focus 35mm panoramic camera. The camera is without a built-in flash unit. The operating instructions indicate that the camera should be used outdoors in bright sunlight. ISO 200 film is recommended for best results. The camera has the additional features of a panoramic extra bright viewfinder, built-in lens cover with shutter lock and adjustable neck strap. The photo album contains 12 plastic-pocket pages for containing and displaying panoramic photographs. The plastic pages hold 24 4 x 10 photographs. The camera and photo album are made in China. For tariff classification purposes the camera and photo album are not considered to be a set and will be classified accordingly.

The submitted items are classifiable under two 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 submitted items fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The camera and photo album 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 must be classified separately.

The applicable subheading for the photo album 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 Ultronic Panoramic 35mm Camera will be 9006.53.0070, 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 of 35mm; other; other. 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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