CLA-2-85:OT:RR:E:NC:N1:108

Ms. Betty Gordon
Hyundai Motor America
10550 Talbert Ave.
Fountain Valley, CA 92728

RE: The tariff classification of a back-view camera from South Korea

Dear Ms. Gordon:

In your letter dated March 26, 2007, you requested a tariff classification ruling.

The subject merchandise is a back-view camera, which is a replacement part for a motor vehicle security system. This camera captures the real time images of whatever is behind the car for transmission to a monitor located inside the car. The back-view camera is located within the trunk lid panel and will activate when the shift lever in the automobile is in the reverse position. This camera does not have any recording capabilities.

The applicable subheading for this back-view camera will be 8525.80.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Television cameras, digital cameras and video camera recorders: Television cameras: Other: Color. The rate of duty will be 2.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lisa Cariello at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division