CLA-2-85:OT:RR:NC:N2:220
Lora Mayo-Brown
Robert Bosch LLC
8101 Dorchester Road
N. Charleston, SC 29418
RE: The tariff classification of multipurpose cameras from China
Dear Ms. Brown:
In your letter dated August 14, 2018 you requested a tariff classification ruling.
There are two items under consideration which are identified as a multipurpose camera. The first item is referred to as the “mono video camera” and consists of a metal housing, an imager module, a heat sink, an electrical connector, and an electronic control unit (ECU). The imager module contains a Complementary Metal Oxide Semiconductor (CMOS) camera and an image processor. The ECU consists of a printed circuit board assembly with a mounted field programmable gate array (FPGA) and a dual core processor. The ECU provides for image and system memory, power, and communication functionality utilizing the Controller Area Network (CAN) interface.
The second item is referred to as the “stereo video camera” and consists of a metal housing, two imager modules, a heat sink, an electrical connector, and an electronic control unit (ECU). Both imager modules contain a CMOS camera with an image processor and, like the mono video camera, the camera contains an FPGA ECU with the dual core processor.
The multipurpose cameras are mounted in the cabin of a motor vehicle and continuously monitor the road ahead. The units are programmed to recognize images, such as road signs or traffic signals, and based on the images captured, a notification is displayed in the vehicle’s instrument panel or navigational systems. You state that the multipurpose cameras do not record or display data.
In your request you suggest the multipurpose cameras are classifiable under 8537.10.9160, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The subject multipurpose cameras do not provide for electrical control or the distribution of electricity. Their principal function is to capture images, process its interpretation of those images, and send the image data to vehicle systems for further action. Based on the information provided, the multipurpose cameras are not accurately described as programmable controllers of heading 8537, HTSUS.
The applicable subheading for the mono video camera and the stereo video camera will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other”. The rate of duty will be 2.6 percent ad valorem.
Effective August 23, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information see “Notice of Action Pursuant to Section 301: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (August 16, 2018, 83 F.R. 40823). Products of China that are provided for in subheading 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.02.
Products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, listed above.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division