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NY L81174




January 4, 2005

CLA-2-90:RR:NC:MM:114 L81174

CATEGORY: CLASSIFICATION

TARIFF NO.: 9004.90.0000; 9006.53.0070

Ms. Lorianne Aldinger
Import Manager
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of the Camera & Foam Goggles Combo from China

Dear Ms. Aldinger:

In your letter dated December 2, 2004, you requested a tariff classification ruling on the Camera & Foam Goggles Combo from China. A representative sample of the Camera & Foam Goggles Combo was submitted with the ruling request.

The submitted item number 938769 is identified as the Camera & Foam Goggles Combo. The submitted Camera & Foam Goggles Combo consists of a 35mm camera and foam goggles. The camera is a fixed focus 35mm camera without a flash unit. You have indicated in your letter that the camera is waterproof and can be used up to 10 feet under water. The camera features a yellow plastic camera body, a 28mm lens and a blue wrist strap that is permanently attached to the clear plastic camera case. The film is loaded by the consumer into the back of the camera. The film compartment is accessed by a hinged black back cover. Pictures are taken by pressing a shutter release button located on the top of the camera and subsequently advancing each frame via a film winding wheel.

The blue child size goggles feature watertight soft eyecups, polycarbonate safety lenses, an adjustable nose bridge and a split strap adjustable headband. You have indicated in your letter that the goggles are used for seeing while swimming. The camera and goggles are imported packaged together ready for retail sale. The camera and goggles are packed in a blister display pack with a cardboard insert ready for retail sale. For tariff classification purposes the camera and goggles are not considered to be a set and will be classified accordingly.

The Camera & Foam Goggles Combo is a single retail package containing articles that are classifiable under two separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level. 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 articles in the Camera & Foam Goggles Combo fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The articles in the Camera & Foam Goggles Combo 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 articles in the Camera & Foam Goggles Combo must be classified separately.

Your sample is being returned as requested.

The applicable subheading for the goggles will be 9004.90.0000, HTS, which provides for spectacles, goggles, and the like, corrective, protective or other; other. The rate of duty will be 2.5 percent ad valorem

The applicable subheading for the camera will be 9006.53.0070, HTS, which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width of 35 mm; 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 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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