CLA-2-85:RR:NC:1:108 C89058

Ms. Leslie Pembroke

Paxton, Shreve & Hays, Inc.

Lindbergh Field

2361 Airlane Road "D"

San Diego, CA 92101

RE: The tariff classification of multiplexers, a video processor, and a video recorder from Taiwan.

Dear Ms. Pembroke:

In your letter dated June 9, 1998, on behalf of your client, Sensormatic Video Products Division, you requested a tariff classification ruling.

The literature that you have submitted describes the items as follows:

1. A 4 camera color multiplexer (MV94e Multivision Plus). The multiplexer functions by taking image inputs from up to 4 color video security cameras, then digitalizes the incoming pictures and encodes them by camera number for a full field multiplexed recording on a single VCR. The Multiplexer also has out puts for monitors.

2. A 16 camera color duplex multiplexer with video alarm detection(MV96p Multivision Pro). The multiplexer functions by taking image inputs from up to 16 color video security cameras, then digitalizes the incoming pictures and encodes them by camera number for a full field multiplexed recording on a single VCR while processing and replaying video from a second VCR. The Multiplexer also has out puts for monitors. In addition to other features the multiplexer has integrated alarm detection and reporting which provides video motion detection in response to alarm related motion.

3. A 4 camera black and white digital picture processor (Multivision MV45) allows images from four cameras to be viewed, recorded or transmitted at one time. The images are processed so that they occupy a quarter of the full field image. Therefore all the images are viewed, recorded, transmitted at the same time.

4. An Intellex Digital Video Recorder with Smart Search displays multiple camera to one monitor while also recording all cameras to its internal hard drive for regular playback reviews, and to its optional internal DAT drive to create tapes for archives.

The applicable subheading for the MV94e Multivision Plus multiplexer, the MV96p Multivision Pro Multiplexer, and the Multivision MV45 Processor will be 8525.10.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for [t]ransmission 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: [t]elevision: [o]ther: [o]ther. The duty rate will be 2.2 percent ad valorem.

The applicable subheading for the Intellex Digital Video Recorder will be 8521.90.0000, HTS, which provides for [v]ideo recording or reproducing apparatus, whether or not incorporating a video tuner: [o]ther. The duty rate will be .7 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 212-466-5672.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division