The tariff classification of Spiderman 35mm Camera with Matching Photo Album from China

NY K80381 November 26, 2003 CLA-2-90:RR:NC:MM:114 K80381 CATEGORY: Classification TARIFF NO.: 9006.53.0050; 3924.90.5500 Ms. Stephanie De Silva Import/Export Analyst Avon Products, Inc., 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of Spiderman 35mm Camera with Matching Photo Album from China Dear Ms. De Silva: In your letter dated October 30, 2003, you requested a tariff classification ruling on the Spiderman 35mm Camera with Matching Photo Album from China. A representative sample of the Spiderman 35mm Camera with Matching Photo Album was submitted with the ruling request. The submitted samples are identified in your letter as the Spiderman 35mm Camera with Matching Photo Album. The submitted Spiderman Camera with Matching Photo Album consists of a 35mm camera and a plastic photo album. The Spiderman Camera is a fixed focus 35mm camera with a built-in electronic flash. The camera features a wrist strap that is permanently attached to the plastic camera body and a switch to turn the flash on or off. The camera uses 35mm film and the film is loaded by the consumer into the back of the camera. The film compartment is accessed by a hinged back cover. The battery and film will not be included in the shipment. The Spiderman Photo Album has 12 plastic pages that hold 24 photographs. The Spiderman 35mm Camera and the Spiderman Photo Album are packaged together ready for retail sale. For tariff classification purposes the camera and photo album are not considered to be a set and will be classified accordingly. The submitted Spiderman 35mm Camera with Matching Photo Album is a single retail package containing articles that are classifiable under two separate headings 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. General Rules of Interpretation (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 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), each of the articles must be classified separately. Your samples are being returned as requested. The applicable subheading for the Spiderman 35mm Camera will be 9006.53.0050, HTS, which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width of 35 mm; other; with built-in electronic stroboscopic flash. The rate of duty will be free. The applicable subheading for the Spiderman Photo Album will be 3924.90.5500, HTS, which provides for other household articles and toilet articles; of plastics; other; other. The rate of duty will be 3.4 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division