The tariff classification of a CCTV video camera set from China.

N041413 November 7, 2008 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8525.80.3010 Ms. Seema Surujlall Disney Store USA, LLC 200 Celebration Place, Ste. 103 Celebration, FL 34747 RE: The tariff classification of a CCTV video camera set from China. Dear Ms. Surujlall: In your letter dated October 6, 2008, you requested a tariff classification ruling. Sample is being returned as requested. The subject merchandise, based on the submitted sample and the information provided, is battery-operated plastic CCTV video camera sets, denoted as style numbers H6233T0001 and H6233T0004 having Hannah Montana and High School Musical themes, respectively. This apparatus consists of a TV camera and a sound speaker that operate as a composite machine with the capability of capturing and transmitting real time images and audio directly to the TV, but does not contain any capability of recording images. Furthermore, it has a built-in cable that can connect to an MP3 player (not included) for enabling the reproduction of music through the speaker. This composite machine also incorporates the following: a lens, a viewfinder, a power switch, a video power switch, an LED power indicator, a video indicator, volume controls, a headphone socket, an AV-out socket, a microphone socket and holder, a microphone power switch, a tripod socket, an MP3 player compartment, and a battery compartment. It is noted that this TV camera and speaker unit does not have an echo (a.k.a. reverb) feature for use with a microphone. At the time of importation, this apparatus will be retail-packed with an AV cable for the transmission of images and audio, a microphone for singing, and an instruction guide of operating procedures. This combination will be considered a set for tariff classification purposes with the essential character being imparted by the composite machine: the TV camera and speaker unit. Moreover, the principal function of the composite machine is performed by the TV camera. You inquire as to whether this merchandise could be properly classified under subheading 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other. Since this device is a functioning TV camera with built-in sound-reproducing capability, it is therefore not principally designed for amusement, thereby precluding classification as a toy under heading 9503, HTSUS. The applicable subheading for this merchandise will be 8525.80.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus…Television cameras, digital cameras and video camera recorders: Television cameras: Other: Color. The rate of duty will be 2.1 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division