CLA-2-85:OT:RR:NC:N1:108
Ms. Pam Brown
Future Forwarding Company
5356 Georgia Highway 85, Ste. 400
Forest Park, GA 30297
RE: The tariff classification of the ActivView Visual Presenter with accessories from China
Dear Ms. Brown:
In your letter dated March 29, 2010, on behalf of Promethean Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is the ActivView Visual Presenter, model AV322, which is a composite good that consists of a multifunctional camera and a cold cathode lamp, both separately mounted onto a common base with a control panel, a remote sensor, and an LED indicator.
This multifunctional camera can capture and transmit live images in real time as well as capture and record still images. It is stated that still images can be recorded internally, but moving images can only be recorded onto another device such as a PC. Thus, this multifunctional camera is found to perform in the capacity of a TV camera and a still image camera.
This merchandise is imported and packaged with its remote control, CD-ROM, diverse cables, power cord, microscope adapter, accessory pouch, presenter protector bag, two quick reference guides, and user’s manual, all of which are put up in a manner suitable for sale directly to users without repacking. In this respect, the subject merchandise is considered to be a set for tariff classification purposes, with the essential character being imparted by the ActivView Visual Presenter. This apparatus, consisting of the multifunctional camera with lamp, is considered to be a composite good for tariff classification purposes, with the essential character being imparted by the multifunctional camera.
In regard to the multifunctional camera, it is this office’s opinion that neither the function of operating as a TV camera (subheading 8525.80.30, HTSUS) nor the function of operating as a still image video camera (subheading 8525.80.40, HTSUS) predominates over the other in performing the principal function of this device. Therefore, classification will be in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), which requires, in relevant part, that the item be classified in the heading, or in the subheading (when applying GRI 6 to GRI 3(c)), which occurs last in numerical order among those which merit equal consideration.
The applicable subheading for this merchandise will be 8525.80.4000, 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: Digital still image video cameras. 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