CLA-2-76:OT:RR:NC:N1:113

Tzu-Huan Lo
Dorsey & Whitney LLP
701 Fifth Avenue
Seattle, WA 98104

RE: The tariff classification of a Teleprompter Base and Tripod Adapter from China

Dear Mr. Lo:

In your letter dated July 30, 2022, you requested a tariff classification ruling on behalf of your client, Ikan International LLC. Photographs, drawings and product specifications were submitted with your ruling request for our review.

The two products under consideration are identified as the Teleprompter Base model number PT4200 and the Tripod Adapter model number PS-C. According to your submission, both articles are equipment used in professional digital photography and videography.

The PT4200 Teleprompter Base is described as a complete, unassembled base for a teleprompter. Each imported base is composed of an aluminum frame, base, frame holder, camera mount, polyester hood, carbon fiber rods, steel screws, and hex tools. The aluminum components are made from type 6061 aluminum alloy sheets that have undergone computer numerical control (“CNC”) machining. The aluminum components make up the most significant portion of the Teleprompter Base.

The PS-C Tripod Adapter is described as an adapter used to attach a camera to a tripod. Each Tripod Adapter consists of two subassemblies, the threaded mount and rectangular slide, which are attached to form the finished product. The Tripod Adapter is a composite article comprised of die cast aluminum, steel, stainless steel, acrylonitrile-butadiene-styrene (ABS) plastic, and copper, in which the aluminum predominates by weight. The aluminum components are machine cut from type 6061 aluminum alloy plates. The product is complete and ready for retail sale at the time of importation.

In your request, you state that the Teleprompter Base is classified under subheading 8543.90.8885, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other: Other.” We disagree.

As the term “part” is not defined within the terms of the HTSUS, the courts have introduced a two-part test for determining whether a good qualifies as a part for classification purposes. Under the first test, articulated in United States v. Willoughby Camera Stores, 21 C.C.P.A. 322 (1933), an imported item qualifies as a part only if it can be described as an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” The second test, as set forth in United States v. Pompeo, 43 C.C.P.A. 9 (1955), states that a good is a “part” if it is “dedicated solely for use” with a particular article and is not a part if it is “a separate and distinct commercial entity.” Based upon the information provided, we are of the opinion that the subject base does not satisfy the first part of the test as it is not integral to the teleprompter. Though it is used in conjunction with the teleprompter and appears to be made only for that use, the teleprompter can still function as intended without it. As such, it is not considered a part within the HTSUS.

Additionally, you propose that the Tripod Adapter is classified under subheading 8529.90.8700, HTSUS, which provides for “Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528: Other parts of articles of headings 8525 and 8527: Other.” The subject Tripod Adaptors are not part of the camera; therefore, classification in heading 8529, HTSUS, is not applicable.

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs).  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. We note that the components that comprise the Teleprompter Base, including the aluminum frame, base, frame holder, camera mount, polyester hood, carbon fiber rods, steel screws and hex tools to fasten the screws into the teleprompter base are shipped unassembled.  General Rule of Interpretation (GRI) 2(a) states as follows:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Furthermore, the Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs) represent the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN for GRI 2(a) states in “Rule 2(a) (Articles presented unassembled or disassembled) (V)”:

The second part of Rule 2 (a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.

The Teleprompter Base under consideration is an unassembled composite article that consists of an aluminum frame, base, frame holder, camera mount, polyester hood, carbon fiber rods, steel screws and hex tools to fasten the screws into the base. The aluminum, steel, and polyester components are classified in different headings. The metal in the Teleprompter Base predominates by bulk and weight, and thus provides the essential character of the Teleprompter Base.

When classifying an article made of two different base metals, there is no determination of essential character. Regarding the classification of composite articles, Section XV Note 7 of the HTSUS states that “…articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.” The metal in the subject Teleprompter Base that predominates by weight is aluminum. In accordance with Section XV Note 7 of the HTSUS, the Teleprompter Base will be classified under heading 7616, HTSUS, which provides for other articles of aluminum.

The Tripod Adapter is comprised of die cast aluminum, steel, stainless steel, acrylonitrile-butadiene-styrene plastic, and copper components that are classified in different headings. Classification of merchandise under the HTSUS is in accordance with the GRIs taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the Tripod Adapter in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

As the subject Tripod Adapter is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the aluminum, the steel, the copper or the plastic components impart the essential character to the subject merchandise. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the aluminum provides the vast majority of the bulk and weight to the Tripod Adapter. Therefore, it is the opinion of this office that the aluminum imparts the essential character to the composite article. In accordance with GRI 3(b) the Tripod Adapter will be classified under heading 7616, HTSUS, which provides for other articles of aluminum.

Heading 7616 covers a wide range of aluminum articles that are not more specifically provided for elsewhere in the tariff. Noting that the Teleprompter Base and Tripod Adapter under consideration are not more specifically provided for in heading 8543 or 8529, or in any other heading of the tariff, both products will be classifiable under heading 7616, as other articles of aluminum.

The applicable subheading for the PT4200 Teleprompter Base and the PS-C Tripod Adapter will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 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 the World Wide Web at https://hts.usitc.gov/current.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7616.99.5190, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 7616.99.5190, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.

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 Ann Taub at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division