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

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a wireless IP camera from Taiwan.

Dear Mr. Crago:

In your letter dated May 21, 2008, you requested a tariff classification ruling.

The subject merchandise is a wireless Internet protocol (IP) camera, which is denoted as item number A015KA00040. This day and night IP camera captures color images in real time to be viewed and controlled from a PC site, using the IE browser or the included software, to enable real-time remote site control and support for mobile surveillance.

It is stated that this IP camera, at the time of importation, will be retailed-packed with a bracket, a power adapter, a network cable, a quickstart guide, and a CD-ROM. Moreover, this system will be considered a set for tariff classification purposes with the essential character being imparted by the IP camera.

The applicable subheading for the IP 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