The tariff classification of an animated camera from China

N304213 May 16, 2019 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960, 9903.88.02 Eileen LiVecchi Magic Power Co., LTD/Kids of America Corp. PO Box 411 Pine Brook, NJ 07058 RE: The tariff classification of an animated camera from China Dear Ms. LiVecchi: In your letter dated May 3, 2019 you requested a tariff classification ruling. The merchandise under consideration is referred to as a Haunted Halloween Camera which is described as an animated, battery powered item in the shape of an old-fashioned Polaroid camera. When activated, a flash appears in conjunction with an audible shutter noise to mimic the action of taking a photograph. The camera then displays a scary reaper on a motorized pop-up screen as it plays a prerecorded message and song. In your request, you suggest the animated camera should be classified under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Although you suggest classification as a festive article for Halloween under tariff subheading 9505.90.6000, HTSUS, and cite ruling N278918 as justification, we do not agree. The article described in ruling N278918 was a stationary fake projector decorated with an eye-catching scary skull and the words “Reel Haunted” displayed prominently in several places. By contrast, the subject animated camera is not decorated with any frightening festive motifs or wording. Instead, the subject camera is merely a commonplace replica camera with flashbulb. Moreover, unlike the fixed position projector, the subject animated camera can be operated manually. This allows the animated camera to be portable and transported outside the home for “shooting a photo” at any time or place throughout the year for entertainment purposes. The applicable subheading for the animated camera will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other”. The general rate of duty will be 2.6 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division