CLA-2-85: RR: NC: 1:108 M84597
Mr. Jack Macken
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of digital camera from China.
Dear Mr. Macken:
In your letter dated June 21, 2006, on behalf of Avon Products, you requested a tariff classification ruling.
The item in question is a digital still image camera packaged for retail sale. It is denoted as the Mini Digital Camera and is packaged with a fitted case and software-operating program in the form of a CD-ROM. The portable handheld camera also has a metal clasp for a varied means of attachment.
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 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).
The camera, packaged for retail sale, meets the three-part criteria test for a set. It consists of at least two different articles that are prima facie classified in different headings. Together the articles enable the user to take digital still image pictures and the items will be imported in their retail packaging. Therefore it is the opinion of this office that the aforementioned articles comprise a set in accordance with Explanatory Note X.
In accordance, in part, with GRI 3b … goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component that gives them their essential character.
EN VII to GRI 3b sates 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 the constituent material in relation to the goods. It is the opinion of this office that the digital still image camera imparts the essential character of this set. It is the dominant article by use and function. It is the reason one would purchase the set.
It should be noted that the recorded media (CD-ROM) is imported with the digital camera, which represents a non-intended item; therefore classification of such is to be in accordance with Section XVI, Chapter 85, General Explanatory Note (B). Therefore Legal Note 6 to Chapter 85, Harmonized Tariff Schedule of the United States is satisfied.
The applicable subheading for the digital still image camera set will be 8525.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Still image video cameras and other camera recorders; digital cameras: 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3104.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division