CLA-2-85:OT:RR:NC:N1:108
Ms. Donna L. Hiltpold
Stanley Black & Decker
480 Myrtle St.
New Britain, CT 06053
RE: The tariff classification of a digital inspection system from France
Dear Ms. Hiltpold:
In your letter dated May 27, 2010, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the “Visioval colour digital camera,” part number 2940, which is used as a plumbing tool for inspecting pipes. This merchandise is a digital inspection system that consists of a camera, a TFT monitor, cables, a power supply, a guidance ball, and a guidance sleeve. This inspection system does not have any recording capabilities.
The camera, with a 26 millimeter diameter camera head, features a light sensitivity of 0.5 lux for providing a clear picture in poor light. The seven inch color monitor can either be fixed inside its case or it can be removed from its case and held in the hand. The monitor’s brightness and contrast can be adjusted to modify the picture to suit the environment. This system also has a 30 meter semi-rigid cable with graduation markings every 10 centimeters.
In your ruling request you suggest classification of this inspection system in subheading 8521.90.0000, HTSUS, which provides for other video recording or reproducing apparatus. However, this system does not contain any video recording or reproducing apparatus. Therefore this subheading is not applicable.
The information provided indicates that, at the time of importation, all the components of this inspection system will be packaged together for retail sale. Thus, the components of this system are classifiable as a set.
As such, this merchandise is classifiable in the heading that provides for the component which imparts the essential character of the set. However, no single component can be viewed as imparting the essential character of this set. Neither the camera nor the monitor can function independently of one another to achieve the inspection function. As a result, both the camera and the monitor contribute equally to the system’s function. Therefore, classification of this set will be in accordance with Rule 3 (c) of the General Rules for the Interpretation of the Harmonized System. General Interpretative Rule 3 (c) provides that goods shall be classified in the heading which occurs last in numerical order among those (heading 8525, the camera, and heading 8528, the monitor) which equally merit consideration.
The applicable subheading for this digital inspection system will be 8528.59.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. 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