The tariff classification of a telescoping pole with a wrist cord cam leash from China

N267799 August 31, 2015 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Jeff Weinstein JV CHB Inc. 14 West Hawthorne Avenue, Suite #109 Valley Stream, NY 11580 RE: The tariff classification of a telescoping pole with a wrist cord cam leash from China Dear Mr. Weinstein: In your letter received by our office on August 18, 2015, on behalf of XSories, you requested a tariff classification ruling. A sample, literature and pictures of the telescoping pole with a wrist cord cam leash were submitted for our review. The item under consideration is identified as the XSBundle Big U-Shot and Wrist Cord Cam, article code XSBIG/EAN code 3700276347805. The subject product consists of an aluminum telescoping pole with an aluminum ball-head and a ¼ inch universal screw that mounts any type of compact camera on one end and a ¼ inch universal thread insert that attaches a wrist cord cam leash on the other. The detachable wrist cord cam features a dual touch fastener with one folding over the other for a secure fit and a rubber strap with a flexible cord. The telescoping pole can extend to a length of 19 inches and allows the user to place the camera in hard-to-reach locations to take photos from unique angles. The person taking the photo can use the video feature or the built in self timer in the camera to give the user a few seconds to position the camera before taking the picture. The wrist strap is provided for added security when the user is shooting in circumstances when he might lose the camera, for example, skiing, rock climbing, surfing, canoeing, etc. The Big U-Shot and Wrist Cam Cord in question is a composite article that consists of aluminum, rubber and textile components that are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the aluminum, rubber and textile components of the Big U-Shot and Wrist Cam Cord in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the Big U-Shot and Wrist Cam Cord is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the aluminum, rubber or textile component imparts the essential character to the article in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the article under consideration is to allow the user to place the camera in hard-to-reach locations to take photos from different angles and the aluminum components perform the function of holding the camera. Therefore, it is the opinion of this office that the aluminum components impart the essential character to the Big U-Shot and Wrist Cam Cord. In accordance with GRI 3(b), the Big U-Shot and Wrist Cam Cord will be classifiable in heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the Big U-Shot and Wrist Cam Cord, article code XSBIG/EAN code 3700276347805, will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division