Ms. Grace Baba
Kodicom Partners/IMC International Inc.
780 Birchmount Road, Units 15 & 16
Scarborough, ON M1K 5H4
RE: The tariff classification of digital video recorders from Canada.
Dear Ms. Baba:
In your letter dated October 21, 2002 you requested a tariff classification ruling.
The items in question are digital video recorders. They are denoted as the 1800, 4400, 3400, 44200, 5400 and the KSR 400 series. The various series models include wall-mounted units, rack mounted units, compact units and stand alone units.
The digital video recorders are designed to record live images from a video camera directly onto its hard drive. The images can then be recorded onto floppy disks, CD-ROMs and or DVDs. These digital video recorders can be used with a complete camera based surveillance system as a means of permanent recordation of live action occurrences.
The applicable subheading for the digital video recorders, specified series, will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. 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 646-733-3014.
Robert B. Swierupski