CLA-2-85: RR: NC: 1:108 L82940
Mr. Bruce N. Shulman
Stein Shostak Shostak Pollack & O’Hara, LLP
1620 I Street N.W.
Suite 615
Washington, D.C. 20006
RE: The tariff classification of digital video recorders from the United Kingdom.
Dear Mr. Shulman:
In your letter dated June 1, 2005 and received in this office on August 2, 2205, on behalf of Dedicated Micros USA Inc., you requested a tariff classification ruling.
The items in question are digital multiplex recorders denoted as model numbers DM/DS2, DM/D4A, DM/ECO4, DM/ECO9, DM/BX2, DM/TRV and DM/DVP.
Each of these devices is designed to digitally record live images derived from multiple remote closed-circuit video cameras. They serve as digital video recorders within a video security system with the multiplex capability of receiving multiple video signals. They each record the live images onto their individual hard discs for storage and viewing. The functions of each model only vary in the amount of signal and recording capacity from various amounts of video cameras. Their capacity ranges from two to sixteen cameras. They provide a comprehensive range of market applications within the areas of banking, retail sales, and gaming.
Legal Note 3 to Section XVI states and requires” That unless the context otherwise requires, composite machines designed for the purpose of performing two or more complementary functions or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”. This office considers each of the digital multiplex recorders to be composite machines for classification purposes. Each multiplexes and records transmitted video images.
It is the opinion of this office that the principal function is that of the video recording. They provide for the permanent recordation of images within a video security system. These images are archived and can reviewed at any time, most especially for investigative purposes.
The applicable subheading for the above referenced models of digital multiplex recorders will be 8521.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. 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