CLA-2-114:S:N:N1:114 853092
TARIFF NOS.: 9002.11.8000, 9802.00.5040
Mr. Richard Salvatore
Vicon Industries, Inc.
525 Broad Hollow Road
Melville, New York 11747
RE: The tariff classification of CCTV camera lenses exported for
alterations, from Japan
Dear Mr. Salvatore:
In your letter dated May 23, 1990, you requested a tariff
classification ruling.
Your request concerns the classification of CCTV lenses
which were purchased from Chugai International of Japan and
subsequently exported for conversion from a Bayonet mount to a
"C" mount.
According
to your letter, the lenses were purchased for use in video
security cameras. Due to a change in the camera from a Bayonet
mount to a "C" mount, Vicon Industries, Inc., returned the lenses
to Chugai International, to have the lenses converted to a "C"
mount. The steps involved in converting the lenses to a "C"
mount are: removing the die-cast Bayonet end cap from the rear
of the lens; mounting a plastic molded end cap to the rear of the
lens; adding the "C" mount ring and retainer ring; terminating
the drive cable with six pin connectors; testing all lens
functions for proper operation.
Imported CCTV camera lenses are classifiable under the
provision for objective lenses and parts and accessories thereof,
for cameras, other, in subheading 9002.11.8000, Harmonized Tariff
Schedule of the United States (HTS), dutiable at 6.6 percent ad
valorem.
Articles returned to the United States after having been
exported to be advanced in value or improved in condition by
repairs or alterations may qualify for a partial duty exemption
under subheading 9802.00.50, HTS, provided the foreign operations
do not destroy the identity of the exported articles or create
new or different articles. Articles entitled to this partial
duty exemption are dutiable only upon the cost or value of the
foreign repairs or alterations, provided the documentary
requirements of Section 10.8, Customs Regulations, (19 CFR 10.8),
are satisfied.
Based on the information you provided, the applicable
subheading for the CCTV lenses, reimported after alteration from
a Bayonet mount to a "C" mount, will be 9802.00.5040, HTS, which
provides for articles returned to the United States after having
been exported for repairs or alterations. Compliance with
Section 10.8, Customs Regulations, is required. A copy of
Section 10.8, Customs Regulations, is enclosed for your
information.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport