CLA-2-85:RR:NC:108:I86865
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia PA 19153
RE: The tariff classification of a video camera set from China.
Dear Mr. Hoffacker:
In your letter dated September 17, 2002 you requested, on behalf of your client K.B. Toys of Massachusetts, a tariff classification ruling.
The sample you have submitted is referred to as the Barbie Video Magic Wireless Camcorder which consists of a pretend video camera which is a battery operated analog camera that can transmit an audio and video signal approximately 10 meters, a receiver that accepts a radio frequency, a microphone. A tripod for the camera, a VHS cassette tape, RCA cable and plugs to connect the receiver with a VCR or TV, a power converter for the receiver, and a universal remote control for a VCR and TV. The microphone is plugged into the Video Camera. The camera transmits the video and audio through a Radio Frequency to the receiver. The receiver transmits the signal to a VCR or TV via RCA cables. The remote can be used to control the VCR or TV. And the VHS cassette can be used to record on the VCR. All the items are color coordinated. The camera transmits live images in real time.
Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
A. Consist of at least two different articles, which are, prima facie, classifiable in different headings.
B. Consist of products or articles put up together to meet a specific activity; and
C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).
This system does meet the provisions of Explanatory Note X. It does consist of at least two different articles, which are prima facie classified, in different headings.
The articles are put up together to meet the specific need of filming in real time and broadcasting the action over a nearby television. The system is packaged in a manner for sale directly to users without repackaging. Since the articles constitute a set and classification cannot be made in accordance with GRI 3(a), the essential character of the set must be determined in accordance with GRI 3(b). EN VIII to GRI 3(b) states that: The factor, which determines essential character, will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. After consideration it is the opinion of this office that the television camera imparts the essential character of the set which bears its name. It provides the most important function of the system for without it no broadcast would be possible.
The applicable subheading for the Barbie Video Magic Wireless Camcorder set will be 8525.30.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras or other video camera recorders; Television cameras: Other … Other. The rate of duty will be 2.1 percent ad valorem.
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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division