OT:RR:CTF:EMAIN HQ H285929 NVF
Electronics Center of Excellence and Expertise
Customs and Border Protection
9901 S. Cage Boulevard, Suite B
Pharr, TX 78577
Attn: Leonel Rios, Jr., Import Specialist, Team 067
RE: Request for Internal Advice on Tariff Classification of ARLO Camera Mounts and Silicone Skins
Dear Center Director:
This is in response to a request for internal advice concerning the proper classification of certain mounts for ARLO security video cameras and certain silicon skins for ARLO security cameras. The request was filed by Tuttle Law Offices on behalf of Netgear, Inc. (“Netgear”). In reaching our decision, we have considered information presented in Netgear’s October 21, 2016 request (“IA request”), supplemental information provided on May 20, 2019, and publicly available information.
FACTS:
The first set of products at issue are certain mounting devices for ARLO video cameras, models VMA 1000 (outdoor security mount made of die cast aluminum and stainless steel), VMA 1100B (table and ceiling mount made of low carbon steel and cold rolled steel), and VMA 1300 (wall mount 4-pack) (collectively, “camera mounts”). The camera mounts are spherical ball mounts that screw onto a flat surface and hold a monitoring/security camera in place using a magnet that is attached to the camera. The mounts are designed so they can only be used with ARLO brand cameras but the cameras do not need to be mounted in order to function.
The second set of products are silicone skins or sleeves for ARLO surveillance cameras. The part numbers of the skins at issue are VMA 1200 (3-pack of black, green, and camouflage), VMA 1200B (black) and VMA 1200D 3-pack of black, brown, and gray). The skins can be fitted around an ARLO camera and change its external color so that it can be hidden or match with décor. While the skins are designed for use with the ARLO cameras, the cameras do not need a silicone skin in order to function.
ISSUES:
Whether the camera mounts are classified under heading 8302, HTSUS as mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, or under heading 8529, HTSUS, as parts of television cameras.
Whether the silicone skins are classified under heading 3926, HTSUS as other articles of plastic, or under heading 8529, HTSUS, as parts of television cameras.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Netgear argues that the mounts are classified under heading 8529, HTSUS as parts of television cameras. It contends that Bauerhin Techs. Ltd. P’ship v. United States, 110 F. 3d 774 (Fed. Cir. 1997) applies. Netgear asserts that in Bauerhin, the court found that a canopy which served no function or purpose independent from that of being used with a child safety seat was classified as a part of the child safety seat. It argues that the reasoning in Bauerhin applies to the camera mounts because they are dedicated solely for use with ARLO cameras. Netgear further argues that the subject mounts are excluded from heading 8302 because they fall under the exceptions listed on page 12 of CBP’s Informed Compliance Publication concerning Base Metal Mountings and Fittings (Jan., 2010). See What Every Member of the Trade Community Should Know About: Base Metal Mountings and Fittings, An Informed Compliance Publication at 12 (Jan. 2010) (hereinafter “Mountings and Fittings ICP”).
With regard to the silicone skins, Netgear concedes that they could be classified under heading 3926, HTSUS as other articles of plastic but argues that under Bauerhin, the silicone skins are considered a camera part and thus classifiable under heading 8529. Netgear contends that U.S. Additional Rule of Interpretation 1(c) and GRI 3 apply and therefore the silicone skins should be classified under the heading providing the most specific description, specifically heading 8529, HTSUS.
Camera Mounts:
The HTSUS subheadings under consideration for the camera mounts are as follows:
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8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like.
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8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528.
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Note 2(c) to Section XV of the HTSUS defines heading 8302 as a “parts of general use” provision. Note 1(g) to Section XVI of the HTSUS, which encompasses heading 8529, states that parts of general use are excluded from Section XVI. As such, a good that falls within heading 8302 will be classified in this heading regardless of whether it may also be covered by another heading in the HTSUS. Therefore, we must first determine whether the subject camera mounts are prima facie classifiable as good of heading 8302, HTSUS.
Heading 8302, HTSUS, provides for, inter alia, “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like.” The terms, “mountings” and “fittings” are not defined in either the HTSUS or the The Explanatory Notes of the Harmonized Commodity Description Coding System (“ENs”), which constitute the official interpretation of the Harmonized System. We therefore look to its common and commercial meaning. See Nippon Kogasku (USA) Inc. v. United States, 69 C.C.P.A. 89, 92-93 (1982); C.J. Towers & Sons v. United States, 69 C.C.P.A. 128, 133-134 (1982). This office has previously stated that:
The term “mounting” (“mount”) is broadly defined as a frame or support, such as, “an undercarriage or part on which a device (as a motor or an artillery piece) rests in service,” or “an attachment for an accessory.” Webster’s Ninth New Collegiate Dictionary at 775-776 (1990). Thus, a mounting is generally a component that serves to join two other parts together.
HQ 958784 (May 17, 1996). This office also observed that the term “mounting” is described as “something serving as a backing, support, setting etc.” HQ 966458 (June 19, 2003).
The subject camera mounts fit our longstanding definition of a mounting. They are designed to attach video surveillance cameras to flat surfaces such as furniture, doors, or the like. While mounts that attach to walls are not expressly mentioned in heading 8302, this office has previously determined that walls are ejusdem generis (similar in kind) with doors, windows and staircases. HQ H257207 (Nov. 12, 2015). Therefore wall mounts of base metal fall under heading 8302.
Netgear incorrectly asserts that the subject mounts fall under the list of exemplars set forth in our Mountings and Fittings ICP which are excluded from heading 8302 because “they are suitable for use on machines, computers and electronics.” Netgear fails to read the next line in the ICP, which explains that “An article that has several applications will be classified within heading 8302 if it is the same class or kind of article that falls within the exemplars of this heading.” Mountings and Fittings ICP at 12-13. Even if the subject camera mounts could be screwed onto a machine, computer or electronic item, they are not suitable for use on electronics given the substantial risk of damage to the electronic item and/or camera and death or injury to the user by electric shock. Rather, the mounts are intended for attachment to a wall, ceiling, bookshelf, table, or other non-electronic item. The subject mounts are therefore of the same class or kind of article that falls within heading 8302 and thus are not excluded from heading 8302 as being suitable for use on machines, computers, or electronics.
Netgear asserts that the camera mounts are parts of television cameras. We disagree. The term “part” is not defined in the HTSUS. In the absence of a statutory definition, the courts have fashioned two distinct but reconcilable tests for determining whether a particular item qualifies as a part for tariff classification purposes. See Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, 110 F.3d 774 (Fed. Cir. 1997). Under the first test, articulated in United States v. Willoughby Camera Stores, 21 C.C.P.A. 322 (1933), an imported item qualifies as a part only if can be described as an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 779. Pursuant to the second test, set forth in United States v. Pompeo, 43 C.C.P.A. 9 (1955), a good is a “part” if it is “dedicated solely for use” with a particular article and, “when applied to that use…meets the Willoughby test.” Bauerhin, 110 F.3d at 779 (citing Pompeo, 43 C.C.P.A. at 14); Ludvig Svensson, Inc. v. United States, 63 F. Supp. 2d 1171, 1178 (Ct. Int'l Trade 1999) (holding that a purported part must satisfy both the Willoughby and Pompeo tests). An item is not a part if it is “a separate and distinct commercial entity.” Bauerhin, 110 F.3d at.779.
Netgear’s approach to Bauerhin fails to consider the entirety of the court’s holding, specifically, the express requirement that in order to be considered a part, an item must also meet the Willoughby test of being an integral, constituent, or component part. See Bauerhin, 110 F.3d at 779. In this case, the subject camera mounts are not integral, constituent, or a component part of the ARLO cameras. Indeed, Netgear concedes that the mounts “are not necessary for the use of the camera, as the camera can operate and function as a camera without them.” Netgear IA Request at 2. In addition, heading 8529, HTSUS, provides for parts but not accessories. Therefore, the camera mounts cannot be classified under heading 8529, HTSUS.
In light of the foregoing, we conclude that the subject camera mounts are classified under heading 8302, HTSUS as base metal mountings.
Silicone Skins:
The HTSUS subheadings under consideration for the silicone skins are as follows:
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3926 Other articles of plastic
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8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528.
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HTSUS Additional U.S. Rule of Interpretation 1(c) states that “a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory.” Therefore, before considering Netgear’s claim that the subject silicone skins should be classified as a part of a television camera, we must first determine whether they are prima facie classifiable as good of heading 3926, HTSUS.
Heading 3926, HTSUS provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914.” EN 39.26 states in pertinent part that heading 3926 “covers articles, not elsewhere specified or included, of plastics.” We have previously classified goods of silicone that wrap around and decorate or protect another item in heading 3926, HTSUS. E.g. HQ H293736 (July 25, 2018) (hand sanitizer holder), HQ H137840 (Dec. 16, 2010) (media disk cover), NY N237193 (Feb. 1, 1993) (iPhone cover). Additionally, Netgear agrees that the subject silicone skins could be classified under heading 3926. Netgear IA Request at 4. Given that the silicone skins are articles made of plastic not elsewhere specified, classification in heading 3926 is appropriate and consistent with our prior decisions.
Netgear argues that GRI 3 applies because the camera skins are parts of television cameras. We disagree. As discussed above, in order for a good to be considered a part of an ARLO camera, they must be an integral, constituent, or component part of the cameras. See Bauerhin, 110 F.3d at 779. The subject silicone skins merely wrap around the ARLO cameras to provide a different exterior color for cosmetic or camouflage purpose. Therefore, they are not a camera part and GRI 3 cannot apply.
Based on the foregoing, we conclude that the silicone skins are classified in heading 3926, HTSUS as other articles of plastic.
HOLDING:
By application of GRIs 1 and 6, the camera mounts are classified under subheading 8302.41.60 HTSUS which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles, and parts thereof: Suitable for buildings: Other.” The column one, general rate of duty is 3.9% ad valorem.
By application of GRIs 1 and 6, the silicone skins are classified under subheading 3926.90.99, HTSUS which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Other.” The column one, general rate of duty is 5.3% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 Fed. Reg. 28710), August 16, 2018 (83 Fed. Reg. 40823), and September 21, 2018 (83 Fed. Reg. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8302.41.60, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, the importer must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.41.60, HTSUS, listed above.
Duty rates are provided for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/.
Sixty days from the date of this decision, the Office of Trade, Regulations and Rulings, will make this decision available for CBP personnel, and to the public on the CBP Home Page at http://www.cbp.gov by means of the Freedom of Information Act, and other methods of publication.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division