CLA-2-85:OT:RR:NC:N4:108
Mr. Scott Chamberlain
Gentex Corporation
600 N. Centennial Street
Zeeland, MI 49464
RE: The tariff classification of a rear-view mirror with a rear camera display (RCD)
Dear Mr. Chamberlain:
In your letter dated February 5, 2016, you requested a tariff classification ruling.
The merchandise under consideration is the Gentex electrochromic rear-view mirror with RCD, part number 905-3833-001. The subject merchandise consists of a video monitor integrated into a vehicle rear-view glass mirror. The video monitor, which is activated when the verhicle is in reverse, displays what is directly behind the vehicle.
In your submission, you suggested classification under subheading 7009.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), as “rear-view mirrors for vehicles;” however, the essential character of this merchandise is not imparted by the mirror. Therefore, classification of the LCD Rear Vision Mirror Monitor in subheading 7009.10.0000, HTSUS, is not applicable.
The applicable subheading for part number 905-3833-001 will be 8528.59.2500, HTSUS, which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. 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 Lisa Cariello at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division