CLA-2-85:OT:RR:NC:N2:208
Mr. Yves Lacelle
W2C Customs Trade Management
2100 Reverchon
Dorval, PQ H9P 2S7
Canada
RE: The tariff classification of a smart-vision system from France
Dear Mr. Lacelle:
In your letter dated July 10, 2020, on behalf of Vision Systems Canada Inc., you requested a tariff classification ruling.
The merchandise under consideration is the Smart-Vision system, which replaces traditional bus mirrors, with high-definition digital cameras and interior monitors. The Smart-Vision system is comprised of two digital cameras and two interior monitors. The cameras are installed outside the vehicle and transmits “real time” video images to the 12.3-inch interior monitors. Moreover, this system allows the driver to see what is in their lateral blind spots. At times, the system is imported together as a set; however, the cameras and monitors can also be imported individually.
When the monitor and camera are imported together packaged as a set for retail sale, it is the opinion of this office that this combination meets the tariff definition of a set. However, neither the camera nor the monitor can function independently of one another to achieve the system function. As a result, both the camera and the monitor contribute equally to the system’s function; therefore, both the camera and the monitor merit equal consideration in determining the essential character of this set. This decision is in accordance with a long line of CBP’s prior rulings that examined similar sets that incorporated video monitors and video cameras. In each of these prior rulings, we found that no single component determined the system’s essential character. Accordingly, by virtue of GRI 3(c), they were classified under Heading 8528, which occured last in numerical order among those headings that equally merit consideration. The same analysis would apply to the instant case as well.
The applicable subheading for the cameras when imported separately will be 8525.80.3010, 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: Other: Color”. The rate of duty will be Free.
The applicable subheading for the Smart-Vision system when imported as a set and when the interior monitors are imported separately will be 8528.59.2500, HTSUS, which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. 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.
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 lisa.a.cariello.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division