The tariff classification of a portable video magnifier from China

N162336 May 18, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8528.59.2500 Ms. Irene Sin Carson Optical Inc. dba Cameron International Trading Company 35 Gilpin Avenue Hauppauge, NY 11788 RE: The tariff classification of a portable video magnifier from China Dear Ms. Sin: In your letter dated April 21, 2011, you requested a tariff classification ruling. The subject merchandise is a portable video magnifier, which is referred to as the “inSite,” model number DM-55. The inSite comprises a 3.5-inch LCD monitor and a CMOS camera which can freeze an image or a text. This portable device weighs over 4 ounces and is capable of magnifying an image or a text between 1.9 to 13.6 times its original size. This handheld video device is designed to take a picture of an image or a text and then display the magnified image or text onto its LCD monitor for the purpose of visual assistance. At the time of importation, this portable video magnifier is packaged for retail sale with the following: a protective carry pouch, a wrist strap, and a power adapter. This combination is considered to be a set for tariff classification purposes, with the video magnifier (the inSite) imparting the essential character. Further, the inSite is a composite machine that consists of an LCD monitor of heading 8528, Harmonized Tariff Schedule of the United States (HTSUS), and a camera of heading 8525, HTSUS. It is the opinion of this office that both the monitor and camera functions are of equal importance for the proper functioning of the inSite. Since the determination of a principal function of this composite machine, based on Legal Note 3 to Section XVI, HTSUS, cannot be found, it is then necessary to apply General Rule of Interpretation 3(c), which states, in relevant part, that the merchandise shall be classified in the heading (in this instance, 8528, HTSUS) which occurs last in numerical order among those equally meriting consideration. The applicable subheading for the inSite will be 8528.59.2500, HTSUS, which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division