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NY I84563

August 2, 2002

CLA-2-85:RR:NC:1:108 I84563


TARIFF NO.: 8525.40.8085

Ms. Valerie M. Suchor
Spectra Merchandising International, Inc. 4230 North Normandy Avenue
Chicago, Illinois 60634

RE: The tariff classification of a digital camera from China.

Dear Ms. Suchor:

In your letter dated July 22, 2002 you requested a tariff classification ruling.

The item in question is a digital camera. It is denoted as the Polaroid PDC 301 Web camera. This particular digital camera is packaged for retail sale, in a blister pack, with CD-ROM software, a user guide, a warranty card and a plastic clip used to attach the camera to a portable PC notebook.

Explanatory Note X to GRI 3b provides 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 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).

All of the aforementioned articles are prima facie classifiable in different headings. Together each enables the user to fully operate the digital camera. Based upon the attached packaging it is evident that the configured goods will not be repackaged upon importation. Therefore it is the opinion of this office that the digital camera and accompanying articles do in fact constitute a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component which gives them their essential character.

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 by the role of the constituent material in relation to the goods.

It is the opinion of this office that the item which imparts the essential character to this particular set is that of the digital camera. It is clearly the reason why one would buy the set and it clearly dominates the set in terms of value and function.

The Polaroid PDC 301 Digital Camera performs two distinct functions. It can function as a digital still image camera allowing the user to store still images, download and send them via the Internet. It can also serve as a web cam whereby it allows the user to conduct live action video conferencing with a receiving party.

Note 3 to section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. It is the opinion of this office that based upon the dual functionality of this digital camera neither demonstrates a principal function. Therefore classification of the Polaroid PDC 301 Digital Camera will be in accordance with GRI 3c, Harmonized Tariff Schedule of the United States, which requires, in part that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration.

Legal Note 6 of Chapter 85 will not be applied to the CD-ROM software program. The CD-ROM software program (recorded media) will be classified in accordance with Section XVI, Chapter 85, General Note B1 because the recorded media is presented with apparatus for which it is not-intended.

The applicable subheading for the Polaroid Digital Camera, model PDC 301 will be 8525.40.8085, Harmonized Tariff Schedule of the United States (HTS), which provides for Still image video cameras and other video camera recorders; digital cameras: Other Other. The rate of duty will be 2.1 percent ad valorem.

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 646-733-3014.


Robert B. Swierupski

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