The tariff classification of LaserCam NT

NY H88903 March 19, 2002 CLA-2-90:RR:NC:MM:114 H88903 CATEGORY: Classification TARIFF NO.: 9031.49.90 Mr. Michael Bowers M. Bowers & Co., Inc. 521 Ala Moana Blvd., #210 Honolulu, HI 96813 RE: The tariff classification of LaserCam NT Dear Mr. Bowers: In your letter dated December 11, 2001, on behalf of American Safety (Sun Industries, Inc.), you requested a tariff classification ruling on the LaserCam NT. We returned your request for a classification ruling because additional information was required. In your letter dated February 22, 2002, additional information was supplied. The LaserCam NT software specifications and Operator’s Manual were submitted with your current letter. The LaserCam NT for which you are requesting a ruling consists of a dual digital image capture device and Laser Gun LTI 20-20 connected to a field computer. You have indicated in your letter that the dual digital image capture device works by monitoring traffic in real video time, and takes two still images simultaneously when the laser gun signals that the vehicle is travelling at or in excess of the pre-set capture speed set into the software. Two digital cameras in tandem are attached to the laser gun. The cameras are joined to the laser gun by coaxial cable and mounted together as one unit. You have stated that the image capture device cannot operate independently of the laser gun. The cameras/laser gun unit is joined to a computer via a coaxial cable. The images captured by the cameras are immediately displayed on the computer screen, along with imbedded data which shows the date and time of the incident, speed zone programmed into the computer by the operator, speed of the vehicle, operator code, site code and infringement number. You have indicated that the camera and computer are reliant on the laser gun, as images will only be recorded and stored if the pre-set capture speed is reached or exceeded. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. The LaserCam NT is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the combination cameras/laser gun joined to a computer will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the LaserCam NT is classifiable under heading 9031 since it occurs last in numerical order of the competing headings. The LaserCam NT software specifications and Operator’s Manual are being returned as requested. The applicable subheading for the LaserCam NT will be 9031.49.90, Harmonized Tariff Schedule of the United States (HTS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances; other; other. The rate of duty will be 3.5 percent ad valorem. You have stated in your letter that the Laser Gun LTI 20-20 is made in the United States. Please note that United States manufactured products are entitled to enter free of duty as American goods returned, upon compliance with Section 10.1, Customs Regulations (19 C.F.R. §10.1). Heading 9801 allows products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, to be entered free of duty. Regarding the applicability of heading 9801, HTSUS, if the Laser Gun LTI 20-20 meets the criteria listed above, the laser gun may be eligible for a duty exemption under subheading 9801.00.10, HTSUS. 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division