Reconsideration of NY E84750; camera, camera case and picture frame

HQ 963206 March 29, 2000 CLA-2 RR:CR:GC 963206 gah CATEGORY: Classification TARIFF NO.: 3924.90.20, 4202.92.90, 9006.53.00 Mr. Charles Y. Beyda Kinetic Marketing Incorporated 1133 Broadway New York, New York 10010 RE: Reconsideration of NY E84750; camera, camera case and picture frame Dear Mr. Beyda: This is in reply to your letter of August 30, 1999, requesting reconsideration of NY ruling E84750, issued on July 29, 1999, to Savant Customs Brokers & Freight Forwarders, Inc, on your behalf. In NY E84750, the Customs National Commodity Specialists Division classified a camera, camera case and picture frame under the Harmonized Tariff Schedule of the United States. We have reviewed NY E84750 and affirm that decision. FACTS: The articles at issue are a camera, camera case and picture frame. These three items are packed together in a cardboard box. They are given by Time Inc. to new magazine subscribers as a gift. The Ultronic Panoramic 35mm Camera is a fixed-focus 35mm panoramic camera 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 case has an outer surface of textile materials. The case measures approximately 3 inches in length, 5 inches in height and 2 inches in width. The top of the case has a fold down, securable flap. The front of the picture frame has a cutout that measures approximately 9 1/2 inches in length and 3 1/4 inches in height. The cutout is covered with a clear plastic sheet to display a panoramic photograph that would be inserted through an opening in the back of the frame. The back of the frame incorporates a foldout stand that allows the frame to be displayed in an upright position on a flat surface. In NY E84750, Customs held the articles were separately classified because the separate articles did not consist of products put up together to meet a particular need or carry out a specific activity. ISSUE: Do the camera, camera case and picture frame form a set put up for retail sale? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI. Heading 9006, Harmonized Tariff Schedule of the United States (HTSUS), provides, in pertinent part, for photographic (other than cinematographic) cameras. Heading 4202, HTSUS, provides, in pertinent part, for camera cases. Heading 3924, HTSUS, provides, in pertinent part, for other household articles of plastic. You argue that the articles form a set put up for retail sale because they all contribute to the major theme of taking panoramic size photographs, as shown in an enclosed leaflet. GRI 3(a) indicates that when goods are classifiable in more than one heading, headings which refer to part only of the items put up for retail sale, the headings are to be regarded as equally specific. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. See T.D. 8980, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The EN to GRI 3(b) states that to meet the criteria of a set put up together for retail sale, articles must: (a) consist of at least two different articles which are, prima facie, classifiable in different headings. (b) consist of products or articles 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 (e.g., in boxes or cases or on boards). Applying the above GRI 3(b) EN criteria, the instant goods are several different goods classifiable in different headings. Criteria (a). They are put up in a manner suitable for sale directly to users without repacking in cardboard boxes. Criteria (c). However, the goods are not put up together to meet a particular need or carry out a specific activity. Criteria (b). Rather, there are three specific activities: taking photographs, storing and carrying the camera, and displaying a photograph. The focus in criteria (b) is whether they work together for a common need or activity, not whether they have a particular theme. Under the instant facts, the articles do not meet all three criteria of the GRI 3(b) EN, and therefore do not form a set put up for retail sale. For your information, you may wish to read Classification of Sets under the HTS, an informed compliance publication of the U.S. Customs Service, 33 Customs Bulletin 51 (December 22, 1999), available at www.customs.gov. Therefore, the goods are separately classifiable. HOLDING: The applicable subheading for the Ultronic Panoramic 35mm Camera will be 9006.53.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width of 35mm. The applicable subheading for the camera case will be 4202.92.9026, HTSUS, which provides for trunks, suitcases…, binocular cases, camera cases…, and similar containers; other; other; other; of man-made fibers, and carries quota category 670. The applicable subheading for the picture frame will be 3924.90.20, HTSUS, which provides for other household articles, of plastics; other; picture frames. NY E84750 is affirmed. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division