CLA-2-85:OT:RR:NC:N2:208
Mr. Jean-Claude Excoffier
HP Inc.
150 Route du Nant d’Avril
Meyrin N/A CH1217
Switzerland
RE: The tariff classification of a set consisting of a camera, a projector, and a tripod from Germany
Dear Mr. Excoffier:
In your letter dated January 9, 2018, you requested a tariff classification ruling.
The merchandise under consideration is the HP 3D Structured Light Scanner Pro S3, which consists of a digital camera, a video projector, and a tripod. The CCD digital camera, which does not contain any recording capability, captures video images and transmits them to a computer for remote viewing and recording. The video projector uses an array of LEDs to generate the light to project an image. The tripod improves precision and stabilizes the camera and the projector. Moreover, the HD camera and the video projector, which are both connected to an ADP machine through HDMI and USB cables, work together to create unique structured light patterns.
In your request you suggest classification in heading 8471, HTSUS, which provides for data processing machines and units thereof. However, this office does not believe that this configuration is intended to contribute together a clearly defined function of a scanner (input/output unit) covered by headings 8471. Furthermore, Chapter 84 Note 5(C) covers "units of ADP" and states that even if meeting all the conditions of a unit, it is still subject to the exclusionary Notes 5(D) and 5(E). Note 5(D) (iv) excludes digital cameras and video recorders and Note 5(D) (v) excludes projectors.
As this retail kit consists of a complete and separate digital camera and a complete and separate projector, which are merely mounted onto a stand/rail and connected to an ADP machine, the kit is excluded from classification as a unit of ADP of heading 8471.
Additionally, the information provided indicates that, at the time of importation, all the components of this HP 3D Structured Light Scanner Pro S3 with their accessories will be packaged together for retail sale. Thus, the components of this system can be classifiable as a set. As such, this merchandise is classifiable in the heading that provides for the component which imparts the essential character of the set.
However, no single component can be viewed as imparting the essential character of this set. Neither the camera nor the projector can function independently of one another to achieve the scanning function. As a result, both the camera and the projector contribute equally to the system’s function. Therefore, classification of this set will be in accordance with Rule 3 (c) of the General Rules for the Interpretation of the Harmonized System. General Interpretative Rule 3 (c) provides that goods shall be classified in the heading which occurs last in numerical order among those (heading 8525, the camera, and heading 8528, the projector) which equally merit consideration.
The applicable subheading for the 3D structured light scanner Pro S3 will be 8528.62.0000, Harmonized Tariff Schedule of the United States (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: Projectors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471. 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division