The tariff classification of rearview cameras and their installation components from Japan.

N051716 February 25, 2009 CLA-2-85:OT:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8525.80.3010; 3926.30.5000; 8544.30.0000 Ms. Carmen V. Guillen Mitsubishi Motors North America, Inc. 6400 Katella Avenue Cypress, CA 90630-5208 RE: The tariff classification of rearview cameras and their installation components from Japan. Dear Ms. Guillen: In your letter dated February 10, 2009, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, consists of the following: A rearview camera kit, item number MZ380461EX, that is composed of a TV camera with an attached power cord with connector and plastic clips, as well as 2 hexagonal screws, 2 hexagonal screws with washers, 1 support metal plate, 2 jack nuts, 10 adhesive urethane sheets, 20 plastic tie wraps, and installation instructions. A rearview camera kit, item number MZ380462EX, that is composed of a TV camera with an attached power cord with connector and plastic clips, as well as 2 flange nuts, 25 plastic tie wraps, and installation instructions. A rearview TV camera, item number 8781A026, that has an attached power cord with connector, as well as plastic clips for securing purposes. A rearview camera cover, item number MZ607432EX, that is stated to be used as a plastic mounting to install the camera onto the rear of the automobile; this cover includes two attached screws to lock the cover in place on the vehicle. A wire harness, item number MZ607384EX, that is used to connect the rearview camera to the navigation system; the wire harness, measuring nearly 8 ¼ yards long and having wire pins and connectors, is rated for a maximum of 12 volts. It is stated that the above rearview TV cameras, with installation components, do not have any built-in capability of recording and that when the vehicle is shifted in reverse, these cameras can transmit real-time color images through the navigation unit. Moreover, it is stated that the above rearview cameras, with installation components, will be put up in a manner, at the time of importation, suitable for sale directly to users without repacking; therefore, this merchandise would be considered sets for tariff classification purposes, with the essential character being imparted by the rearview cameras. The applicable subheading for these rearview cameras, with accessories, item numbers MZ380461EX, MZ380462EX and 8781A026, will be 8525.80.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus…Television cameras, digital cameras and video camera recorders: Television cameras: Other: Color. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the rearview camera cover, item number MZ607432EX, will be 3926.30.5000, HTSUS, which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the wire harness, item number MZ607384EX, will be 8544.30.0000, HTSUS, which provides for Insulated wire, cable…Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships. The rate of duty will be 5 percent ad valorem. 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division