CLA-2-85:OT:RR:NC:N1:108
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of an HD video transmitting and reproducing device from China.
Dear Ms. Cumins:
In your letter dated June 12, 2008, on behalf of Eastman Kodak Company, you requested a tariff classification ruling.
The merchandise in question is a digital media transmitter and player, which is referred to as the “Kodak Theater HD Player.” It is a rectangular-shaped, AC-powered electronic device that is designed to retrieve digital motion video, digital still video, and digital audio files stored on a household computer or on semiconductor media for the purpose of transmitting or reproducing the video onto a connected high-definition television (HDTV) receiver.
The Kodak Theater HD Player is a set top box with a communication function that transmits video from a computer, either from a stored file or from certain Internet sites (e.g., Kodak Gallery, YouTube, FrameChannel, Flickr, Photobucket, et cetera) to a television by means of connecting to a local computer network through a network router, either wirelessly or through a built-in Ethernet jack. It is stated that this device can transmit a limited amount of video and music directly off the Internet without going through the computer. In addition, this device can reproduce files from two built-in flash memory card reader slots, which can accommodate a variety of card types (e.g., Compact Flash, SD, MMC, xD, Memory Sticks), as well as from a USB 2.0 port to which a USB flash Drive, a digital camera, and an external hard drive, or other USB-equipped storage devices may be connected. Further, this product features two built-in video games and has limited recording capability. The Kodak Theater HD Player does not contain a tuner and is not capable of receiving or recording cable or satellite TV.
In its condition as imported, the Kodak HD Theater Player will be packaged for retail sale with a remote control and a user’s guide. This combination would be considered a set for tariff classification purposes with the Kodak Theater HD Player imparting the essential character.
In regard to the classification of this composite good, it is the opinion of this office that there is no one component that imparts the essential character. Therefore, classification is determined in accordance with General Interpretative Rule 3(c), which states that goods shall be classified under the heading which occurs last in numerical order among those (heading 8521, the video reproducing function, and heading 8525, the television transmission set top box with a communication function) which equally merit consideration. Based on the above, classification of the Kodak Theater HD Player will be under heading 8525, HTSUS.
The applicable subheading for the Kodak HD Theater Player will be 8525.50.1000, 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: Transmission apparatus: Television: Set top boxes which have a communication function.” The rate of duty will be Free.
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