The tariff classification of Digital Security Guard DSS-X8 from Korea

NY R03678 April 20, 2006 CLA-2-84:RR:NC:1:120 R03678 CATEGORY: Classification TARIFF NO.: 8471.49.1035; 8471.49.2100; 8471.49.2600; 8471.49.4895 Ms. Geny Aguilar E and S International Enterprises Inc. 5900 Canoga Avenue Woodland Hills, CA 91367 RE: The tariff classification of Digital Security Guard DSS-X8 from Korea Dear Ms. Aguilar: In your letter dated April 6, 2006 you requested a tariff classification ruling. The Digital Security Guard model DSS-X8 is a complete Personal Computer (PC) based digital security system, which provides security needs for the home and business. It performs various functions including: storing data, enabling remote meeting participation, monitoring, recording, retrieving, playback, backup, motion detection, and remote view. As imported, the security system is packaged ready for retail sale with the DSS-X8 PC with a wireless keyboard and mouse, a 17-inch color monitor, four day and night infrared cameras, two 50-foot cables and two 100-foot cables with RCA connectors, a multi-port AC adapter and user’s guide. PC features include an Intel Celeron D 2.66 GHz microprocessor, CD-RW drive, 120-300GB HDD, and 256MB DDR/SDRAM. The PC utilizes the Windows XP operating system and is freely programmable by the user. As you stated, the system is not imported with any additional software other than the preinstalled software, and there are no blocks in the system preventing the user from adding any additional software. The cameras must be connected to the computer to function. The cameras are Sony Super HAD 270K CCD, 420TV Lines with 4.0mm Lens. The classification of goods put up in sets for retail sale is governed by General Rules of Interpretation (GRI) 3(b). When shipped as a complete kit and put up in sets for retail sale, the Digital Security Guard model DSS-X8 meets the definition of a retail set as per GRI 3(b). Goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component that gives them their essential character. In this set, the microprocessor exemplifies the “essential character” of the set and meets Chapter 84, Note 5A. Since the Digital Security Guard DSS-X8 is imported as a set, the applicable subheading for the Digital Security Guard DSS-X8 will be that of the microprocessor.   Noting Subheading Notes 1 to Chapter 84 of the Harmonized Tariff Schedule of the United States (HTSUS), the Digital Security Guard DSS-X8 also meets the definition of a “system”, since it incorporates a processor unit, one input unit (cameras, keyboard, mouse) and one output unit (monitor). Classification would thus fall under 8471.49 for this system. The applicable subheading for the DSS-X8 Personal Computer will be 8471.49.1035, HTSUS, which provides for digital processing units entered with the rest of a system, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units. With cathode ray tube: color. The rate of duty will be free. The applicable subheading for the Keyboard will be 8471.49.2100, HTSUS, which provides for "Automatic data processing machines and units thereof… Other digital automatic data processing machines: Other, entered in the form of systems: Input or output units, entered with the rest of a system… Other: Keyboards." The general rate of duty will be free. The applicable subheading for the ADP Color Monitor will be 8471.49.2600, HTSUS, which provides for "Automatic data processing machines and units thereof… Other digital automatic data processing machines: Other, entered in the form of systems: Input or output units, entered with the rest of a system… Other: Display units: Other: With color cathode ray tube.” The general rate of duty will be free. The applicable subheading for the Mouse will be 8471.49.4895, HTSUS, which provides for "Automatic data processing machines and units thereof… Other digital automatic data processing machines: Other, entered in the form of systems: Input or output units, entered with the rest of a system… Other: Other: Other: Other: Other." The general 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division