The tariff classification of a pair of camcorder sunglasses with accessories from China.

N093099 February 19, 2010 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8525.80.50 Mr. Ryan G. Caswell PhaZZer Electronics, Inc. 4089 S. 84th Street, #179 Omaha, NE 68127 RE: The tariff classification of a pair of camcorder sunglasses with accessories from China. Dear Mr. Caswell: In your letter dated January 30, 2010, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a pair of the DVR300 wireless camcorder sunglasses with video-recording capability but without the ability to capture still images. This composite machine consists of a pair of sunglasses with polarized lenses as well as a framework incorporating a rechargeable, battery-operated 3.0 megapixel pinhole CMOS camera and a stereo audio microphone. Its framework also has micro-switch controls (record/on-off/reset) and a red/green LED power indicator. The camera, with a removable 4 GB microSD flash memory card, has a video-recording capability of up to 4 hours. It is stated that playback is achieved by using a personal computer via a USB cable or a flash card reader with no additional software required. This merchandise is retail-packed, at the time of importation, with a fitted carrying case, a USB cable, an AC adapter battery charger, a 4 GB microSD card included with a SD card adapter for computer insertion, a lens-cleaning cloth, and a user’s manual. The essential character of this merchandise, which is considered to be a set for tariff classification purposes, is imparted by the composite machine, which is composed of the sunglasses with a built-in video-recording camera and a built-in audio microphone. Moreover, 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: 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