CLA-2-85: RR: NC: 1:108 K82625
Mr. George R. Tuttle
Law Office of George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111
RE: The tariff classification of an image presentation camera from an unspecified country of origin.
Dear Mr. Tuttle:
In your letter dated January 23, 2004, on behalf of your client Epson America, Inc., you requested a tariff classification ruling.
The items in question are denoted as image presentation cameras, models ELPDC02 and ELPDC03. The image presentation cameras are designed, as a unit, with a digital still image camera integrated with a visualizer, a stage, a front panel and fluorescent lamp. Each model is packaged for retail sale with a power cord, computer cable, composite video cables, video cable, batteries, a user manual and a remote control device.
Each of the image presentation cameras are designed to capture a still image of a particular choice, convert and store that image digitally and to transmit it to an output projector, monitor or TV screen for viewing. It is important to note that the image presentation cameras cannot project an image onto a screen. They both require an electronic output device in order to perform this function.
Explanatory Note X to GRI 3b provides 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 particular need or carry out a specific activity.
C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).
All of the aforementioned articles are prima facie classifiable in different headings. Together each enables the user to take, transmit and eventually project digital still image. Based upon the information provided the imported condition will be the retail packaging. Therefore it is the opinion of this office that the image presentation camera, each model, with its accessories constitutes 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 which gives them their essential character.
EN VIII to GRI 3b 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 the constituent material in relation to the goods.
It is the opinion of this office that the item which imparts the essential character to these particular sets is that of the image presentation camera. It is the dominant apparatus contained within each set by value and use. The image presentation cameras clearly provide the source means for digital still image presentation.
The applicable subheading for the image presentation camera sets, with models ELPDC02, ELPDC03 will be 8525.40.4000, 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 and other video camera recorders; digital cameras: Still image video cameras and other video camera recorders; digital cameras: Digital still image cameras. The rate of duty will be free.
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