The tariff classification of a pair of sunglasses with a built-in video-recording camera from China.

N073636 September 18, 2009 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8525.80.50 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a pair of sunglasses with a built-in video-recording camera from China. Dear Ms. Mooney: In your letter dated August 25, 2009, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a pair of ABS plastic sunglasses with a built-in video-recording camera, item number H164863, which is referred to as the “Eagle-I Built-in Video/Audio Recording Camera Sunglasses.” This composite machine consists of a pair of sunglasses, having polarized lenses, with a specially designed bridge incorporating a video camera, as well as specially constructed temple frames. It is noted that one of the temple frames incorporates various working components, such as recording and resetting buttons as well as a USB port and a microSD card slot. It is stated that the battery-operated camera, powered by a lithium-polymer battery, has a standard built-in 1 GB memory; it also has the capability to expand the video memory through the insertion of a microSD memory card (not included). This camera can record and store several hours of moving video with audio, but it is not capable of capturing still images. There is a USB cable, which connects the device to a personal computer or laptop, for charging the battery as well as for uploading the captured video. This merchandise is retail-packed, at the time of importation, with a USB cable, a microfiber cleaning cloth and a user’s manual, as well as with a fitted case secured by a zipper closure and hung by a carabiner clip. The essential character of this merchandise, which is considered to be a set for tariff classification purposes, is imparted by the composite machine composed of the sunglasses with the built-in video recording camera; and the principal function of this composite machine is performed by the moving-image video camera. The applicable subheading for this merchandise will be 8525.80.50, 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, digital cameras and video camera recorders: Other. 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