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NY L86918

August 19, 2005

CLA-2-85: RR: NC: 1:108 L86918


TARIFF NO.: 8525.40.4040

Mr. Michael Howard
Northland Security Products
1505 29th Avenue South
Moorhead, MN 56560

RE: The tariff classification of the M-II Flashcam from Taiwan.

Dear Mr. Howard:

In your letter dated August 2, 2005 you requested a tariff classification ruling.

The item in question is denoted as the M-II Flashcam (sample enclosed). The item is a combination flashlight and digital still image camera combined in the same housing. It is 18 inches long and weighs 2.2 pounds. It is designed as a tactical device to be used by law enforcement personnel. It is to be carried on the person and provides the user with the capability of lighting darkened areas as well as taking digital still image pictures for either security purposes or at a crime screen.

The flashlight has 15 watts and 300 lumens of power. The camera can capture and store, upon a 1 Gigabyte flash card, up to 2800 digital still images. It is indicated that the item will only be sold to law enforcement, military and government agencies.

Legal Note 3 to Section XVI states and requires “ That unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary functions or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”. This office considers the combined flashlight/digital still image camera to be a composite machine.

It is the opinion of this office that neither the flashlight nor the digital still image camera performs the principal function. Each function is distinct and unique and will be used at differing times for different purposes. Each function is equally important to the appointed task at hand. Therefore classification will be in accordance with GRI 3c. GRI 3c requires classification to be under the provision that appears last in numerical order of the tariff.

The applicable subheading for the MII-Flashcam will be 8525.40.4040, 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 and other video camera recorders; digital cameras: Still image video cameras and other video camera recorders: digital cameras: Digital still image video cameras. The rate of duty will be free.

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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