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NY F88315

June 29, 2000

CLA-2-85:RR:NC:1:108 F88315


TARIFF NO.: 8525.30.9005, 8524.39.4000

Ms. Laura Guay
Livingston Consulting
100 Walnut Street
Champlain, NY 12919

RE: The tariff classification of the Glider Evaluation System from Canada.

Dear Ms. Guay:

In your letter dated June 5, 2000, on behalf of your client Symagery Microsystems you requested a tariff classification ruling.

The item in question is denoted as the Glider Evaluation System. It is put together as a kit and consists of an external input device capable of capturing a digital image, an F-mount lens, CD-ROM software, an AC adapter, connecting cables and documentation. The Glider Evaluation System connects the imaging chip “VCA 1280 CMOS IC” that is mounted to a digital imaging board to a PC and provides a means by which a prospective user can understand its capabilities. The digital imaging board, with the mounted lens, is designed to capture a live image in real time of the “VCA 1280 CMOS IC” and relay that image directly onto a computer monitor for visual monitoring and evaluation of the integrated chip.

It is the understanding of this office that based upon information provided this kit will be sold at the retail level as a set without repackaging after importation.

Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles which are, prima facie, classifiable in different headings.

B. Consist of products or articles put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).

The Glider Evaluation System meets the definition of a set. All of the articles contained therein are prima facie classified in different headings. The articles together perform the specific activity of integrated chip technology evaluation via the capturing of and relaying of a live digital image in real time to a monitor capable of displaying a video image. It has been stated that the system will be sold directly to users without repackaging.

Since the articles constitute a set and classification cannot be made in accordance with GRI 3(a), the essential character of the set must be determined in accordance with GRI 3b. EN VIII to GRI 3b states 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 value, or the use of the goods.

It is the opinion of this office that the essential character of the Glider Evaluation System is imparted by the printed circuit imaging board and mounted lens. This device clearly allows the user to view integrated chips, in much the same way as a television type camera, in real time, and visually evaluate their quality.

The applicable subheading for the Glider Evaluation System will be 8525.30.9005, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras or other video camera recorders; Television cameras: Other Color. The general rate of duty will be 2.1 percent ad valorem.

In accordance with Legal Note 6 of chapter 85 the CD-ROM software application must classified in its specific heading whether or not it is entered with the apparatus for which it is intended.

The applicable subheading for the CD-ROM software application will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Discs for laser reading systems: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be free. Also note that in accordance with TD 85-124 the value of the software application will be the cost of the carrier medium.

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 Michael Contino at 212-637-7039.


Robert B. Swierupski

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