CLA-2-94:OT:RR:NC:N4:433
Beth A. Pickering
Senior Manager, Customs & Import Operations
Vista Outdoor Inc.
938 University Park Boulevard, Suite 200
Clearfield, UT 84015
RE: The tariff classification of camera security boxes from China.
Dear Ms. Pickering:
In your letter dated August 6, 2015, on behalf of your subsidiary Bushnell Inc., you requested a tariff classification ruling. Illustrative literature and specification sheets were submitted. As requested, the samples submitted will be returned to you.
The items under consideration are two trail camera security boxes. The trail camera security boxes are secure enclosures that aid in the effectiveness of trail cameras by providing protection for the cameras while they are in use, generally photographing wildlife movement for hunting or recreational purposes. These security boxes are not restricted to use by one particular camera.
The security boxes under review each consist of a steel frame with a door that opens to allow a trail camera to be placed in the box. The security boxes contain a large hole in the front that allows the cameras to function while in their boxes, and additional holes are located in various places within the boxes for purposes of mounting these boxes to a tree or building. These security boxes can be mounted with such fasteners as lag screws, straps or cables, Python Locks or Master Python Locks, none of which are sold with the boxes. When closed, the doors to the security boxes are designed to be locked by means of a singular padlock.
Item number 63097 is the “Proof Camera Security Box.” The security box is composed of heavy-duty 14-gauge metal construction, which attaches to a tree via lag bolts, camera strap or Python Lock, and is Master Python Lock compatible. One finds that the security box helps to protect the camera from natures elements, stops animals from chewing on the camera, and is a theft deterrent.
Item number 119754C is the “Aggressor Cam Security Box.” The security box is composed of heavy-duty 14-gauge metal construction, which attaches to a tree via lag bolts, camera strap or Python Lock, and is Master Python Lock compatible. The security box includes a keyed padlock. One finds that the security box helps to protect the camera from natures elements, stops animals from chewing on the camera, and is a theft deterrent.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) Seats and beds.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to the HTSUS, heading 9403, provided in pertinent part, that: This heading covers furniture and parts thereof, not covered by the previous headings (9401 to 9402). It includes furniture for general use (e.g., cupboards, show cases, tables, telephone stands, writing desks, escritoires, book cases, and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses.
With the understanding that not all furniture is floor or ground standing, or for general use, this office is of the opinion that the camera security boxes are a form of specialized shelved furniture, similar in form to a hung cupboard, hung cabinet, or hung locker; examples of hung furniture include: a cubbie organizer, a fire extinguisher cabinet, and a gun locker or cabinet. Merriam-Webster defines a locker as a cupboard or cabinet that has a door which can be locked and that is used to store personal items.
See Headquarter ruling letters: HQ 088961 dated June 13, 1991; HQ 088958 dated June 18, 1991; HQ 964503 dated August 14, 2001; and HQ H058790 dated June 30, 2009, all of which have all been impacted by the statutory change of Legal Note 2 (a), Chapter 94, HTSUS, 2012, to include within the furniture provisions of Chapter 94 “single shelves presented with supports for fixing to the wall.” Although the merchandise concerned is not necessarily fixed to the wall, they are cabinets designed to be hung with their bottoms acting as shelving for the enclosed cameras. Unlike H058790, which found that the Thalassa IP66 cabinets did not contain any shelving, the merchandise concerned uses the bottom of the cabinets as shelving to position the camera within each of the security boxes.
The applicable subheading for item number 63097, the Proof Camera Security Box, and item number 119754C, the Aggressor Cam Security Box, will be 9403.20.0026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other. 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 TSUS 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 Neil H. Levy at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division