CLA 2 85:RR:NC:1:108 F86533
Mr. Mario Bussanich
Nippon Express USA, Inc.
70 Seaview Drive
Secaucus, NJ 07094
RE: Tariff classification of a digital camera and software from China.
Dear Mr. Bussanich;
In your letter dated December April 20, 2000, you requested, on behalf of your client Achiever USA, a tariff classification ruling.
The sample you have submitted (ADC 65) is a digital still camera set consisting of a digital still camera, a parallel cable, software and a wrist strap. The items are put together in a blister pack for resale. The digital camera only takes still images utilizing an image sensor and storing images on computer chips. The images will later be downloaded to a computer, and can then be manipulated through use of the accompanying soft ware.
In considering the classification of the (ADC 65) Retail sets, we note that no one subheading fully describes all of the package. Therefore, the packaged items cannot be classified in accordance with GRI 1. Since the package is made up of two or more components that if imported separately would be classified under different subheadings, we refer to GRI 3 to classify the (ADC 65) Retail set.
GRI 3 (a) provides that a composite article is to be classified in the heading that provides the most specific description. When two or more headings each refer to part only of the materials or substances contained in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Since the description of the various components is equally specific the sets cannot be classified under GRI 3 (a). Accordingly, we must next consider the classification of the item under GRI 3 (b) that covers, among other things, a set put up for retail sale.
Sets put up for retail sale under GRI 3 (b) are classified as if they consisted of the component that gives them their essential character. Essential character may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
In considering all these factors we have concluded that the digital still camera gives the essential character to the set’s performance of the functions for which they were designed.
The applicable subheading for the retail packed ADC 65 Digital Camera and accessories will be 8525.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras or other video camera recorders: Still image video cameras and other video camera recorders: Digital still image video cameras. The rate of duty will be free.
As per Legal Note 6 of Chapter 85, records, tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended.
The applicable subheading for the CD-Rom software will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be free.
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 Michael Contino at 212-637-7039.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division