We find the video camera/cassette recorder/player unit to be a composite machine under Note 3 to Section XVI, HTSUS. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. LAW AND ANALYSIS: Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). ISSUE: What is the classification under the HTSUS of the Video Cam Karaoke. You believe this item to have two distinct functions (video camera and cassette player/recorder), and believe it should be classified as electrical machines and apparatus having individual functions, in heading 8543, HTSUS. The video camera itself does not have any recording capability. One’s voice and image can be recorded by the VCR if the video camera is connected to a VCR or combination television and VCR. reverb) feature for use with the microphone, as well as volume control for the sound as amplified through the microphone and headset. The video camera/cassette player/recorder unit has an echo (a.k.a. The items allow a person to sing along with a cassette audiotape, or record themselves speaking or singing, into the microphone, and see his or her image on the television screen, and hear their voice either amplified or through the headphones. The cassette recorder comes locked into the body of the video camera, and it can be removed from the video camera and used separately to play from or record to cassette audiotapes (separate batteries are required for use when detached from the video camera). The microphone can also be clipped into a holder on top of the video camera/ cassette player/recorder unit so that it does not need to be held. The microphone and headphones can be plugged into the video camera/cassette player/recorder unit. The video camera transmits color video and audio to a television. Included in the box with the video camera/cassette player/recorder unit is a microphone, headphone set, and cables to connect the video camera to a television or VCR. FACTS: The “Video Cam Karaoke” set consists of a child’s video camera housing a detachable cassette tape player/recorder. Your letter was referred to this office for reply. Nabors: This is in response to your letter of October 25, 2006, to the National Commodity Specialist Division (NCSD), requesting a classification ruling for a “Video Cam Karaoke” set, under the Harmonized Tariff Schedule of the United States (HTSUS). Moncy Nabors Customs Specialist JCPenney Purchasing Corporation 6501 Legacy Dr. Type : Classification HTSUS : 8519.81.40.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |