CLA-2-85:OT:RR:NC:N2:208

Ms. Elizabeth Rivera Vega
CBC AMERICA LLC
2000 Regency Parkway
Cary, NC 27518

RE: The tariff classification of an IP camera from Taiwan

Dear Ms. Vega:

In your letter dated November 15, 2019, you requested a tariff classification ruling.

The merchandise under consideration is the Sony Starvis 2MP compact dome IP camera, Model IPM362-7211IR. This HD 108p camera captures images and transmits them to a location outside the camera for remote viewing or recording. In addition, it can record still and moving images onto an internal micro SD card. The applicable subheading for the subject camera will be 8525.80.4000, 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. 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 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 8525.80.4000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8525.80.4000, HTSUS, listed above.

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.

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