CLA-2-85:OT:RR:NC:N1:108
Mr. Kent Pearson
Liquid Image Co., LLC
7909 Walerga Rd.
Suite 112-206
Antelope, California 95843
RE: The tariff classification of an underwater digital camera mask from China.
Dear Mr. Pearson:
In your letter dated May 1, 2008, you requested a tariff classification ruling.
The merchandise in question, based on the information provided, is a swimming mask with a built-in digital camera, which is referred to as the “Underwater Digital Camera Mask.” This underwater digital camera mask makes underwater photography “hands free” for safer swimming. The camera can capture still images and video which are recorded onto the 16 NAND flash internal memory or onto an external micro SD memory card. The images and video can be downloaded to a computer to email or print. When imported as a set with its accessories, it has been determined that the digital camera and underwater mask combination imparts the essential character of the set.
It should be noted that this office considers this camera and underwater mask combination to be a composite good with the essential character being imparted by the digital camera. Moreover, the subject camera, which can produce both still images and video, is considered to be a multifunctional machine, whose principal function is performed by the digital still image video camera.
The applicable subheading for this underwater digital camera mask will be 8525.80.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radiobroadcasting 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