CLA-2-85:OT:RR:NC:N1:108
Mr. Giovanni Cervantes
Jakks Pacific, Inc.
21749 Baker Parkway
Walnut, CA 91789
RE: The tariff classification of a digital video camera with accessories, a camera’s waterproof case, and a camera’s mounting kit, all from China
Dear Mr. Cervantes:
In your letter dated June 13, 2012, you requested a tariff classification ruling. Samples are being returned as requested.
The subject merchandise, at the time of importation, consists of the following three articles, with each individually packaged for retail sale:
The Action Shot-Digital Video Camera (item number 45821), which is a small cylindrical sports camera capable of recording both still images and moving images, that is being imported with various accessories: a mounting case, a dongle, a head/helmet mounting bracket with strap, a board mount, and an adhesive;
The Action Shot-Water Proof Case, item number 45824, which is a molded plastic waterproof camera case specially shaped and fitted to the Action Shot-Digital Video Camera; and
The Action Shot-Mounting Kit, item number 45826, which contains two plastic mounting brackets (an angle bracket and a handlebar bracket), two plastic board mounts, and two adhesives, all for attaching the Action Shot-Digital Video Camera to various sports-related articles; and a storage pouch to hold the brackets, the board mounts, and the adhesives.
The issue of the scope of digital video cameras under heading 8525 is currently pending before the United States Court of International Trade in the matter of Sony Electronics v. United States, Court Nos. 08-00264 and 08-00265. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
In light of the prohibition set out in 19 CFR 177.7(b), and as the instant ruling request for the subject digital video camera is closely related to the issue presently pending in the Court of International Trade, we are unable to issue a ruling letter to you with respect to this merchandise. Accordingly, we are administratively closing our file on this digital video camera with accessories, item number 45821.
In reference to the Action Shot-Water Proof Case, you suggest classification in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. In this regard, legal note 2(m) to chapter 39, HTSUS, excludes goods described in heading 4202, HTSUS, from classification in any of the subheadings of chapter 39, HTSUS. Further, camera cases are specifically provided in heading 4202, HTSUS. As such, they cannot be classified in subheading 3926.90.9980, HTSUS, or in any other subheading of chapter 39, HTSUS.
The applicable subheading for this waterproof camera case, item number 45824, will be 4202.99.9000, HTSUS, which provides, in part, for other bags and containers, other, other, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the Action Shot-Mounting Kit, item number 45826, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division