CLA-2-85:OT:RR:NC:N2:208
Jill LaMadeleine
127 Scott Rd
Waterbury, Connecticut 06705-3285
RE: The tariff classification of a Dashcam from China
Dear Ms. LaMadeleine:
In your letter dated December 6, 2019, on behalf of Surf Communication Solutions, you requested a tariff classification ruling.
The merchandise under consideration is the Surfsight AI -12 Connected Dashcam. The Surfsight AI-12 Dashcam has two cameras, one facing outside and one facing into the cabin. The subject cameras can capture and transmit “real time” video to the cloud and can capture and record video and still images internally onto an SD Card. Moreover, this technology provides the fleet manager with live access to the cameras and real time video alerts of pre-defined events such as speeding over a preset speed, emergency brakes, turns at high speed, or distracted driver alerts (cabin facing camera). Additionally, this camera has a 4G/3G modem that provides a mobile connection. It is the opinion of this office, that the cameras perform the principal function of this composite machine.
You have proposed a classification of the item concerned within heading 8517, Harmonized Tariff Schedule of the United States (HTSUS). The item concerned is a dual dashboard camera used to monitor driver/vehicle operation. While the item concerned does function within a network to transmit information, the unit’s ability to actually generate the required data and capture video/images (which allow it to function as a driver operational analysis tool) take the unit beyond the intended scope of heading 8517, HTSUS. As such, heading 8517, HTSUS, would not be applicable.
The applicable subheading for the Surfsight AI -12 Connected Dashcam will be 8525.80.4000, 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. 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.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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