CLA-2-85:OT:RR:NC:N2:208
Mr. Andrew Bisbas
Lowenstein Sandler
2200 Pennsylvania Avenue
Washington, District of Columbia 20037
RE: The tariff classification of a Wireless Backup Camera system from China
Dear Mr. Bisbas:
In your letter dated June 30, 2020, on behalf of ADC Solutions Auto, LLC, you requested a tariff classification ruling.
The merchandise under consideration is the TypeS Wireless Backup Camera system, model number BT57132. This system consists of a solar-powered wireless camera that is designed to be installed on a vehicle’s rear license plate and a 6.8-inch widescreen HD monitor that is wirelessly pre-paired with the camera. Moreover, the camera captures “real-time” video images and transmits them to the color monitor to alert a driver to objects in the path of their vehicle as the vehicle backs up.
At the time of importation, the monitor and camera are packaged as a set for retail sale with their accessories. It is the opinion of this office that this combination meets the tariff definition of a set as per GRI 3 (b). However, neither the camera nor the monitor can function independently of one another to achieve the system function. As a result, both the camera and the monitor contribute equally to the system’s function; therefore, both the camera and the monitor merit equal consideration in determining the essential character of this set. This decision is in accordance with a long line of CBP’s prior rulings that examined similar sets that incorporated video monitors and video cameras. In each of these prior rulings, we found that no single component determined the system’s essential character, and, therefore by virtue of GRI 3(c), they were classified under Heading 8528, because it was the last numerical heading.
The applicable subheading for the TypeS Wireless Backup Camera system 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8528.59.2500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8528.59.2500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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