The tariff classification of the Photura Kit from Japan andTaiwan

NY 870725 FEBRUARY 12, 1992 CLA-2-90:S:N:N1:114 870725 CATEGORY: Classification TARIFF NO.: 9006.53.0040 Mr. John Montoya Canon U.S.A., Inc. One Canon Plaza Lake Success, N.Y. 11042-1113 RE: The tariff classification of the Photura Kit from Japan and Taiwan Dear Mr. Montoya: In your letter dated January 9, 1992 you requested a tariff classification ruling. The Photura Kit consists of the following components: the Photura 35 mm lens shutter camera with built-in electronic stroboscopic flash unit, Kodak film ISO 100-12 exposures, a 6 volt lithium battery, a hand strap, a neck strap, a compact (approximately four inches long) tripod suitable for use with still photographic cameras, and a soft case. The case is composed of 57 percent nylon, 16 percent polyurethane, 13 percent polyvinyl chloride, 13 percent cardboard and 1 percent rayon. The Photura 35 mm lens shutter camera, the Kodak film, the lithium battery, hand strap, neck strap, and the tripod are manufactured in Japan. The soft carrying case is manufactured in Taiwan. The Photura camera has a power zoom lens covering focal lengths from 35 mm wide-angle to 105 mm telephoto. The built-in flash unit is an auto zoom flash with an external fresnel lens attached to the front of the flash element and attached directly to the zoom lens mechanism. The fresnel lens zooms as the lens barrel zooms. You indicate that the Photura Kit is imported in retail packaging and that the kit will not be repackaged after importation. All of the components will be sold together to the consumer in a cardboard box marked to show the contents and countries of origin of the contents. The applicable subheading for the Photura Kit will be 9006.53.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Photographic cameras; other, for roll film of a width of 35 mm: with build-in electronic stroboscopic flash. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport