N243477 N2 Ruling Active

The tariff classification of digital video camera recorders from China

Issued July 3, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8525.80.50

Headings: 8525

Product description

The merchandise subject to this request is digital video camera recorders, models CDR 810 and CDR 830. These CMOS cameras, which are mounted on the interior windshield of a vehicle, capture and record moving images. Moreover, both video camera recorders have video sensors and the means to store captured images using a standard MicroSD memory card. These multifunctional cameras are found to have the principal function performed by the capturing and recording of moving images. In your request, you suggest classification in subheading 8521.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for video recording and reproducing apparatus. However, apparatus of heading 8521, HTSUS, does not contain a camera. Since these devices are video camera recorders, they are more specifically provided for in heading 8525.80.50, HTSUS, which provides, in pertinent part, for video camera recorders.

CBP rationale

The applicable subheading for these digital video camera recorders will be 8525.80.50, 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.

Full text

N243477 July 3, 2013 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8525.80.50 Ms. Linda J. Intini Cobra Electronics Corporation 6500 West Cortland Street Chicago, IL 60707 RE: The tariff classification of digital video camera recorders from China Dear Ms. Intini: In your letter dated June 25, 2013, you requested a tariff classification ruling. The merchandise subject to this request is digital video camera recorders, models CDR 810 and CDR 830. These CMOS cameras, which are mounted on the interior windshield of a vehicle, capture and record moving images. Moreover, both video camera recorders have video sensors and the means to store captured images using a standard MicroSD memory card. These multifunctional cameras are found to have the principal function performed by the capturing and recording of moving images. In your request, you suggest classification in subheading 8521.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for video recording and reproducing apparatus. However, apparatus of heading 8521, HTSUS, does not contain a camera. Since these devices are video camera recorders, they are more specifically provided for in heading 8525.80.50, HTSUS, which provides, in pertinent part, for video camera recorders. The applicable subheading for these digital video camera recorders will be 8525.80.50, 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, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →