The tariff classification of a camera flash and video light unit from China.

NY K89461 October 7, 2004 CLA-2-94:RR:NC:1:108 K89461 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Ruby Wood Sevcik Nokia, Inc. 6000 Connection Drive Irving, TX 75039 RE: The tariff classification of a camera flash and video light unit from China. Dear Ms. Sevick: In your letter dated September 9, 2004, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a rectangular-like battery-operated plastic camera flash and video light unit that measures approximately 2 ½ inches by 1 ½ inches by ¾ inch. This device, which is referred to as the “Nokia PD-2 Flash Unit,” is designed for an imaging cell phone with camera and video functions. It incorporates the following: a bright-white LED bulb for enhancing the light of the active matrix TFT color display during video shooting; a Xenon flashbulb for improving the quality of light when taking indoor and outdoor still pictures; and a very small LED to indicate readiness for use. The device is also incorporated with a system connector for insertion into the Pop-Port( on the base of the Nokia cell phones (models 7610 and 6630). It is stated that this unit will be imported sans battery. You state that this article may be classified under subheading 9006.69.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Photographic flashlight apparatus and flashbulbs: Other. However, because the flash for the cell phone camera is not a photographic flash apparatus, consideration of classification under heading 9006, HTS, is precluded. Since this merchandise consists of a combination camera flash and video light, it is considered to be a composite article for tariff purpose. In this regard, since there is no one component that imparts the essential character of this composite article, the subject merchandise will be classified based on General Rule of Interpretation 3 © under the heading (in this instance 9405, HTS) which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the camera flash and video light unit will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 percent ad valorem. 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