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NY F81667




January 26, 2000

CLA-2-90:RR:NC:MM:114 F81667

CATEGORY: CLASSIFICATION

TARIFF NO.: 3702.51.0000; 9004.10.0000; 9006.52.5000; 9006.91.0000

Ms. Jenette Stuart
Kuehne & Nagel
San Francisco Branch
150 West Hill Place
Brisbane, California 94005-1216

RE: The tariff classification of 110 film for color prints, sunglasses, camera, hand-held shutter release consisting of tubing attached to a squeeze bulb, and viewfinder from China

Dear Ms. Stuart:

In your letter dated December 21, 1999, on behalf of Wild Planet Toys, you requested a tariff classification ruling on a Spy Camera imported from China. A sample of the Wild Planet Spy Camera was submitted with the ruling request.

The submitted item number 70027 is identified as a Spy Camera (sunglasses with mini camera). The submitted sample consists of a fixed-focus camera for use outdoors in bright light conditions, impact resistant and UV protection sunglasses, Kodak 110 color print film (12 exposures), hand-held shutter release (consisting of tubing attached to a squeeze bulb) to take photos, and viewfinder to center the photo subject. The items are packaged together in a window display cardboard box ready for retail sale. The Wild Planet Spy Camera is imported from China. For tariff classification purposes the items are not considered to be a set and will be classified accordingly.

The submitted Wild Planet Spy Camera is a single retail package containing items that are classifiable under four 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 Wild Planet Spy Camera fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The Wild Planet Spy Camera does 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 the Wild Planet Spy Camera 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 sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other; sunglasses. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the camera will be 9006.52.50000, 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; other. The rate of duty will be free.

The applicable subheading for the hand-held shutter release consisting of tubing attached to a squeeze bulb will be 9006.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; parts and accessories; for cameras. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the viewfinder will be 9006.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; parts and accessories; for cameras. The rate of duty will be 5.8 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 Barbara Kiefer at 212-637-7058.

Sincerely,

Robert B. Swierupski
Director,

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