Zoom lens treated as essential camera component, not an accessory, and qualified for free import under OGL.

A zoom lens for an SLR camera was treated as an essential objective component rather than a restricted accessory because it was necessary for the camera's effective functioning, especially for distant objects. The decisive test was whether the item was required for complete use of the principal machine; since only one lens could be fitted at a time and the camera could not properly operate without a suitable lens, the lens formed part of the camera. On that basis, the import qualified for free import treatment under OGL.

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Issues: Whether a zoom lens for an SLR camera is to be treated as an accessory of the camera or as an essential objective lens forming part of the camera and therefore eligible for free import under OGL.

Analysis: The relevant import policy under Chapter 90, Heading 90.02, sub-heading 900211.00 of the ITC (HS) treats objective lenses for cameras as freely importable, while accessories of consumer durables are restricted. The decisive test was whether the lens was necessary for the complete functioning of the camera. Since only one lens could be screwed on at a time, and the camera could not effectively function for distant objects without the zoom lens or another suitable lens, the zoom lens was held to be an essential part rather than a mere accessory. The reasoning was supported by the principle that items necessary for the functioning of the machine are not accessories.

Conclusion: The zoom lens was held to be part of the camera and not an accessory, so its import was entitled to free import treatment under OGL.

Ratio Decidendi: Where an item is necessary for the complete functioning of the principal machine and is used as the operative lens for that machine, it is an essential part or objective component and not a restricted accessory.

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