CLA-2-85:OT:RR:E:NC:1:108
Mr. Wyatt Holyk
Livingston Consulting
1140 West Pender St., Suite 720
Vancouver, British Columbia V7C5N4
Canada
RE: The tariff classification of television cameras and a controller from Canada.
Dear Mr. Holyk:
In your letter dated October 31, 2008, on behalf of Quantitative Imaging Corp., you requested a tariff classification ruling.
The merchandise under consideration is the Megaplus and Photometric and Qimaging television cameras and the Megaplus controller. The Photometric and Qimaging cameras are compact and designed for use in microscopes and optical lens imaging applications. The Megaplus cameras are used for industrial purposes, such as machine inspection and calibration, scientific imaging, document imaging, and flat panel inspections. All of these cameras capture images in real time to be viewed and analyzed on a monitor in order to detect imperfections. In addition, the Megaplus, the Photometric, and the Qimaging television cameras do not have any inbuilt recording capability. It is stated that the Megaplus cameras cannot operate without the Megaplus controller; therefore, the controller is an integral, constituent or component part of the camera.
In your letter you suggest that the Megaplus controller is classified under subheading 8471.80.1000, HTSUS, other control or adapter units for use with automatic data processing machines. However, the camera controller is excluded from classification in subheading 8471.80.1000, HTSUS, because it is not effecting interconnection of the CPU to an ADP input unit that meets Note 5C to Chapter 84.
The applicable subheading for the television cameras 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 general rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the Megaplus controller, when entered separately, will be 8529.90.8100, which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other parts of articles of headings 8525 and 8527: Of television apparatus: For television cameras: Other. The general rate of duty will be 3.3 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