A projection screen designed for use with image or film projectors classifies under 901060 regardless of whether it is motorized or manual, as the functional identity as a projection screen governs. It does not migrate to a furniture or textile heading simply because it incorporates fabric or a motorized roller mechanism. However, a plain fabric screen without a frame or housing may require closer analysis.

A complete darkroom kit containing enlargers, developing trays, chemical mixing equipment, and a safelight would be classified by its essential character or, if not determinable, by the heading that occurs last in the tariff schedule among the applicable headings. The enlarger and developing apparatus components point to this heading (9010), while cameras and flash units belong to the still-camera heading. Kits are best entered as separate line items by component type to avoid ambiguity.