The tariff classification of a BinoPix from Taiwan.

NY J86562 July 3, 2003 CLA-2-85:RR:NC:1:108 J86562 CATEGORY: Classification TARIFF NO.: 8525.40.4000 Mr. Michael R. Spano Michael R. Spano & Co. 190 McKee Street Floral Park, New York 11001 RE: The tariff classification of a BinoPix from Taiwan. Dear Spano: In your letter dated June 30, 2003, on behalf of your client Zena International LLC. you requested you requested a tariff classification ruling. The item in question is denoted as the BinoPix, a combination binocular and digital camera. It is denoted as model VCB-132. The device is designed with a 10 x 25-mm binocular for viewing images from a distance and a fully functional digital still image camera. The controls for the camera are located on the center column with an additional F/4.8 fixed lens. The camera has an internal 16MB flash memory and the user can take up to 120 pictures depending upon the resolution. The camera can be connected to an ADP unit for viewing or transference via the Internet. The device is so designed so as to enable the user to take pictures of objects viewed at a distance. GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that this device is a composite good because it is composed of a binocular and a digital camera. It will therefore be classified in accordance with GRI 3. GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character. EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine the essential character. “It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.” It is the opinion of this office that the essential character of the BinoPix is that of a digital camera. The camera provides the user with an enhanced function from simply viewing objects from a distance. The binoculars serve as an enhanced viewing platform for the user to take digital pictures from a distance and these pictures are stored on an internal flash memory for later viewing. The applicable subheading for the BinoPix will be 8525.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radioboradcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: Still image video cameras. 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