CLA-2-85:OT:RR:NC:N4:108
Ms. Anna M. Karppala
Nokia USA Inc.
200 South Mathilda Ave.
Sunnyvale, CA 94086
RE: The tariff classification of a digital virtual reality cinematography camera from Finland
Dear Ms. Karppala:
In your letter dated May 31, 2016, you requested a tariff classification ruling.
The merchandise in question is the Nokia OZO, which is a professional digital virtual reality cinematography camera. The OZO camera, which contains eight CMOS image sensors and eight microphones, captures and records audio and video virtual reality content for commercial professional use. The video and audio streams can be recorded onto a local removable media. Moreover, the Nokia OZO can only capture moving images. It cannot capture still images.
At the time of importation, the OZO camera is retailed packed with its accessories. This office considers this to be a set for classification purposes with the essential character imparted by the OZO camera.
In your ruling request, you suggested that the Nokia OZO camera device is to be classified in subheading 8525.80.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting 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. However, in order to be classified as a “digital still image video” camera the camera has to be able to capture and record both moving and still images. The OZO cannot capture a still image. Therefore, it is precluded from being classified in this subheading.
The applicable subheading for the OZO camera will be 8525.80.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus;…: Television cameras, digital cameras and video camera recorders: Other: Other. The rate of duty will be 2.1 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 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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division