CLA-2-90:OT:RR:NC:N2:212
Robert Grasing
Sandler, Travis & Rosenberg P.A.
24 Smith Street
Pawling, NY 12564
RE: The tariff classification of Hybrid Cameras from China
Dear Mr. Grasing:
In your letter dated December 17, 2019, you requested a tariff classification ruling on behalf of your client, Fujifilm, North America Corporation.
There are two items at issue with this request that are both described as hybrid digital instant film cameras. The first camera is identified as the Instax Mini LiPlay. In form and use, this item resembles a traditional digital camera as it is comprised of a camera housing, lens, and 2.7-inch LCD display. The camera allows the user to take, view and edit photographs directly on the camera. The camera also features a print function where instant film that is contained within the camera is exposed to the digital image, which causes a chemical reaction and instantly creates a photograph. Additionally, the camera features internal and expandable memory, Bluetooth connectivity, a CMOS filter, sound recording capability, and a remote shooting function.
The second camera is identified as the Instax Square SQ20. This camera functions similarly as it also allows the user to take digital pictures with the option of instantly printing them on film. Similarly, the SQ20 version features a 2.7-inch LCD display, CMOS color filter, remote shooting functions, as well as internal and expandable memory. The SQ20 version also allows the user to take short videos and select specific frames to be printed as still photographs.
In your request, you suggest that the correct classification for the hybrid cameras is 9006.40.9000, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
Based on the information provided, it is the opinion of this office that the hybrid cameras are considered composite goods representing functions that are covered by multiple headings within the HTSUS. As such, classification is derived by the rules set forth by General Rule of Interpretation (GRI) 3(b) and 3(c). GRI 3(b) states, in part, that composite goods are classified as if they are comprised of the function that provides the finished product its essential character. We are of the opinion that neither the digital camera function, nor the instant print function could be considered the essential character as they carry equal importance to the end user. Classification would then fall to GRI 3(c), which states that the goods are classified by the heading that falls last in numerical order. As heading 9006, HTSUS, which covers instant print cameras, falls numerically after heading 8525, HTSUS, which covers digital still image cameras, we find that the suggested classification is appropriate in this case.
The applicable subheading for the Instax Mini LiPlay and Instax Square SQ20 will be 9006.40.9000, HTSUS, which provides for “Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539; parts and accessories thereof: Instant print cameras: Other than fixed focus: Valued over $10 each.” The general 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 the World Wide Web at https://hts.usitc.gov/current.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division