The tariff classification of a pen incorporating a video camera recorder from China

N155196 April 6, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8525.80.50 Mr. Brian G. Pearce Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a pen incorporating a video camera recorder from China Dear Mr. Pearce: In your letter dated March 18, 2011, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The sample provided is being returned as requested. The merchandise in question is referred to as the “Business Portable Recorder 6,” item number 850608, which is a composite good consisting of a video camera recorder, an audio recorder and a pen. This item is a fully functioning ballpoint pen, which has a portable video camera recorder located inside of it, as well as a built-in USB slot for downloading the files. The camera feature can capture and record video at 30 frames per second at 640x480 and 1280x960 resolutions in AVI format. In addition, the video camera recorder may be used as a PC camera for video chatting or web conferencing. This pen is also capable of recording audio at 24 KHz high sampling rate in WAV format. It is the opinion of this office that the video camera recorder imparts the essential character of this composite good. In its condition as imported, the Business Portable Recorder 6 will be packaged for retail sale with software and a USB cable. This combination would be considered a set for tariff classification purposes with the Business Portable Recorder 6 imparting the essential character. 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