The tariff classification of VF-2 electronic viewfinders and E-P2 cameras from Japan

N090516 February 1, 2010 CLA-2-90:OT:RR:NC:4:414 CATEGORY: Classification TARIFF NO.: 9002.90.9500, 8525.80.4000 Mr. Steve Draffen Olympus Imaging America, Inc. 3500 Corporate Parkway Center Valley, PA 18034 RE: The tariff classification of VF-2 electronic viewfinders and E-P2 cameras from Japan Dear Mr. Draffen: In your undated letter received by this office on January 12, 2010, you requested a tariff classification ruling. Samples of the VF-2 electronic viewfinder and the E-P2 camera were submitted with your letter and will be returned. The samples are identified as the Olympus VF-2 electronic viewfinder and the Olympus PEN E-P2 digital camera, which are packaged separately in cardboard boxes. Your request covers the prospective importation of these items under two different scenarios. In the first scenario, the Olympus VF-2 electronic viewfinder and the Olympus PEN E-P2 digital camera will be imported together. In the second scenario, the Olympus VF-2 electronic viewfinder and the Olympus PEN E-P2 camera will be imported separately. The E-P2 is a 12.3-megapixel interchangeable lens camera. The E-P2 brings a new twist to the PEN lineup: an accessory port which accommodates the VF-2 electronic view finder or optional external microphone adapter (SEMA-1). The E-P2 includes a port for new accessories including EMA-1 microphone adapter and the VF-2 live-finder, a detachable electronic viewfinder. The viewfinder easily slides onto the camera's accessory port and hot shoe to provide 1.15 times magnification for a 100 percent field of view. The external accessory port also allows for connection with the new EMA-1 external microphone connector for enhanced audio capture. The VF-2 electronic viewfinder is especially designed to fit the accessory port of the E-P2 camera. The electronic viewfinder is detachable and therefore offers a maximum of flexibility. The VF-2 rotates up to 90 degrees, which is useful when shooting subjects from challenging angles. The VF-2 is extremely bright with high contrast, which makes the focusing easy to judge. To control the result, the electronic viewfinder shows all image adjustments like exposure compensation, white balance, aspect ratios, etc. before you press the release button. When the VF-2 electronic viewfinder and the E-P2 digital camera are packaged together for retail sale and shipped together to the United States, they are considered a set with the essential character imparted by the E-P2 digital camera. When the VF-2 electronic viewfinder and the E-P2 digital camera are shipped separately to the United States, they must be classified under their individual respective HTSUS headings. The applicable subheading for the VF-2 electronic viewfinder, if imported separately, will be 9002.90.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the VF-2 electronic viewfinder when imported packaged together with the E-P2 digital camera will be 8525.80.4000, 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: digital still image video cameras. The rate of duty will be Free. 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 Barbara Kiefer at (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division