CLA-2-85:OT:RR:NC:N2:208
Justin Chang
Askey International Corp
4017 Clipper Ct Fremont, CA 94538
RE: The tariff classification of a dashcam from Taiwan
Dear Mr. Chang:
In your letter dated March 20, 2024, you requested a tariff classification ruling.
The merchandise in question is the iDVR Dash Camera, model number CDRC030. This dash camera has 4G/LTE connectivity, GPS tracking, video and still image capturing and recording, emergency connectivity, and real-time video transmitting. It contains dual-facing cameras that are used with an Advanced Driver Assistance System (ADAS). Based on the information provided, the cameras can capture and record still images and video onto an internal SD card. Moreover, the subject dashcam can be mounted on any vehicle to provide an enhanced view of vehicle safety, security and incident prevention. It is the opinion of this office, that the camera function performs the principal function of this device.
The applicable subheading for the subject dashcam will be 8525.89.4000, 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: Other: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division