CLA-2 OT:RR:CTF:TCM HQ H248627 HvB
Ms. Olivia C. Campos
Film Logic Customs Broker, Inc.
15020 S. Figuero St.
Gardena, CA 90248
RE: Tariff classification of Heavy Duty Tripod made from Aluminum
Dear Ms. Campos:
This letter is in reply to your electronic request for a ruling from U.S. Customs and Border Protection (“CBP”), dated July 7, 2013, on the classification, of a heavy duty tripod under the Harmonized Tariff Schedule of the United States (“HTSUS”), on behalf of Ronford-Baker Engineering Co. Ltd (“Ronford-Baker”). On August 9, 2013, you responded to the National Commodity Specialist Division of CBP’s request for further information. Your request was sent to us for a response.
FACTS:
The subject merchandise is described as a heavy duty tall tripod, model number 10001. The tripod is primarily made from aluminum alloy castings. When fully extended, the tripod reaches to 5 feet, 6 inches in height. The tripod weighs 22 pounds and is designed to stabilize and support film industry-grade cameras, which are typically heavier and larger in size than ordinary cameras. Model 10001 is typically sold to professional film production companies and is designed to accommodate both film and digital cinematographic cameras, which come with many parts, including lenses that can reach 2.5 feet in length. The manufacturer states that to its knowledge, the subject tripod is only used with digital and film cinematographic cameras. Below is a picture of the subject tripod:
ISSUE:
Whether the heavy duty tripod is classified in 7616, HTSUS, as an “other article of aluminum” or in 9007, HTSUS, which provides for “cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus; parts and accessories thereof”.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to the GRIs 1 through 5.
The HTSUS provisions under consideration are as follows:
7616 Other articles of aluminum:
***
Other:
7616.99. Other:
***
7616.99.50 Other
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus; parts and accessories thereof:
***
Parts and accessories
***
9007.91 For cameras:
***
9007.91.80 Other
Chapter 90, HTSUS, Note 2 states:
Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:
Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings;
Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;
All other parts and accessories are to be classified in heading 9033.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
The EN to heading 7616, HTSUS, states, in pertinent part, the following:
This heading covers all articles of aluminium other than those covered by the preceding headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature.
* * *
The subject merchandise consists of heavy-duty tripods that are primarily designed to be used with cinematographic cameras. Note 2 to Chapter 90 sets forth the rules for classifying parts and accessories in Chapter 90. Note 2(a) states that parts and accessories which are goods included in any of the headings chapter 84, 85, 90 or 91 are in all cases to be classified in their respective headings. As no single heading covers the aluminum tripod, we must proceed to Note 2(b).
Note 2(b) to Chapter 90 states that parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, are to be classified with the machines, instruments or apparatus of that kind. Heading 9007, HTSUS, provides for “Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatuses; parts and accessories thereof.” The tripod is designed to support film-industry grade cameras which are typically heavier than ordinary cameras. In Rollerblade, Inc. v. United States, the U.S. Court of International Trade (CIT) sets forth the definition for an accessory to an article. 24 C.I.T. 812 (2000), aff’d by Rollerblade, Inc. v. United States, 282 F.3d 1349 (2002). The CIT cites with approval CBP Headquarters Ruling Letter (HQ) 958924, dated June 20, 1996, which states, in pertinent part, that:
We, however, have repeatedly noted that an accessory is, in addition to being an article related to a primary article, is [sic in original] used solely or principally with that article. We have also noted that an accessory is not necessary to enable the goods with which they are used to fulfill their intended function. They are of secondary importance, not essential of themselves. They, however, must contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation). We have also noted that Webster's Dictionary defines an accessory as an object or device that is not essential in itself but adds to the beauty, convenience, or effectiveness of something else. Id. at 816 citing Webster's New World Dictionary of the American Language 4 (2d Concise Ed. 1978).
The CIT also agrees with CBP’s assertion that an “‘[a]ccessory' is not defined as something that is merely intended to be used at the same time as something else; accessories must serve a purpose subordinate to, but also in direct relationship to the thing they 'accessorize.'" Id. at 816-817 citing Def.'s Mot. Summ. J. at 5-6 (emphasis in original). As such, an accessory must have a direct relationship to the article it accessorizes. Moreover, the accessory must serve a purpose subordinate to the article’s purpose. Finally, while an accessory is not essential to the article, it should add to the beauty, convenience or effectiveness of the article.
The subject merchandise, Model No 10001, is described as a heavy duty tripod that is primarily sold to film production companies. It is designed for and used with professional cinematographic cameras. In addition, the tripod is used to support and stabilize film based cinematographic cameras. We find that it meets the definition of an accessory under the HTSUS, because it bears a direct relationship to the use of a cinematographic camera. More specifically, it enables the camera to be more effectively used for its intended purpose, by providing support and stability to a camera and enabling it to be adjusted to different angles. Thus, it is suitable for sole or principal use with cinematographic cameras, which are classified in heading 9007, HTSUS, as an accessory of that heading. As such, it is classifiable in subheading 9007.91.80, which provides for “Cinematographic cameras....: Parts and accessories thereof: Parts and accessories: Other”, in accordance with GRI 1 (Note 2(b) to Chapter 90). See New York Ruling Letter (NY) F82673, dated February 11, 2000 (wherein a tripod suitable for sole or principal use with surveying equipment was classified as an accessory of heading 9015, HTSUS).
CBP has previously classified similar merchandise based upon its constituent material. These rulings, however, are distinguishable, because sole or principal use was not established, or we lack such information to ascertain such. In HQ 958319, dated December 11, 1995, we classified a heavy duty tripod of similar dimensions that was also made from aluminum. In classifying it in heading 7616, HTSUS, however, we noted that principal use was not established. See also NY L80046, dated October 18, 2004 (classifying an aluminum tripod used with camcorders and photographic cameras).
HOLDING:
By application of GRI 1 and Note 2 to Chapter 90, the subject heavy duty tripod, Model No. 10001, is classified in heading 9007, HTSUS, specifically subheading 9007.91.80, HTSUS, which provides for “Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus: Parts and accessories thereof: Parts and accessories: other.” The applicable duty rate is 3.9% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Ieva O’Rourke, Chief
Tariff, Classification and Marking Branch