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Heading 3707 : Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.
Subject to the conditions specified at (A) and (B) below, this heading covers products of a kind used directly in the production of photographic images. Such products include :(1) Emulsions (see the General Explanatory Note to this Chapter). (2) Developers to render latent photographic images visible (e.g., hydroquinone, catechol, pyrogallol, phenidone, p-N-methylaminophenolsulphate and their derivatives). The heading also includes developers used for electrostatic document reproduction. (3) Fixers to make the developed image permanent (e.g., sodium thiosulphate (hypo), sodium metabisulphite, ammonium thiosulphate, ammonium or sodium or potassium thiocyanate). (4) Intensifiers and reducers to increase or diminish the intensity of the image (e.g., potassium dichromate, ammonium persulphate).
It should be noted, however, that mercuric chloride remains classified in heading 28.52 even if presented for photographic uses and put up in measured portions or for retail sale in a form ready for use. (5) Toners to modify the colour of the image (e.g., sodium sulphide). (6) Clearing agents to remove stains caused during development, fixation, etc. (e.g., potash alum). The heading also covers, subject to (A) and (B) below, flashlight materials, usually consisting of aluminium or magnesium, in powder, tablets, foil, etc., and sometimes mixed with other substances to promote combustion.
All the products cited above fall within the heading only when they are : (A) Single substances which are : (ⅰ) Put up in measured portions, that is uniformly divided up into the quantities in which they will be used, e.g., tablets, small envelopes put up containing the measured amount of powder for one developing bath; or (ⅱ) In packings for retail sale and put up with any indication that they are ready for use in photography, whether by label, literature or otherwise (e.g., instructions for use, etc.).
Single substances put up other than as above, are classified according to their nature (e.g., as chemical products in Chapter 28 or 29, as metallic powders in Section XV, etc.).
or (B) Preparations obtained by mixing or compounding together two or more substances for photographic use. Such preparations remain within the heading whether put up in bulk or small quantities, and whether or not presented for retail sale. The heading does not cover : (a) Auxiliary products not used directly in the production of photographic images, blue-prints, etc. (e.g., glue for mounting photographs, varnishes to protect and glaze negatives or positives, retouching paints, pencils, etc.). (b) Photographic flashbulbs of heading 90.06. (c) Products answering to descriptions in headings 28.43 to 28.46 and 28.52 (e.g., salts and other products of precious metals), however put up and whatever their intended use.
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