Newly Released CBP HQ Rulings on March 13
The Customs Rulings Online Search System (CROSS) was updated March 13 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H304455: Protest and Application for Further Review 2704-19-103345; Classification of a network video recorder and camera kit
Ruling: The Night Owl Security Kit is classified under HTS subheading 8525.80.30 as “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, digital cameras and video camera recorders: Other.” |
Issue: whether the Night Owl Security Kit should be classified as a video recording or reproduction apparatus under heading 8521 or as television cameras under heading 8525 |
Item: A security kit consisting of a network video recorder and two wireless security cameras. The recorder contains a 1TB hard disk drive and can control up to four cameras. The subject cameras can capture video and wirelessly transmit video to the recorder remotely. The cameras are altered so that they only function with the NVR in the security system of which they are a part. |
Reason: In HQ 957992, CBP found that in a similar system the CCD camera and monitor played equal roles in the use of the entire system. Because neither component provides an essential character, the system is classified in the heading that occurs last in numerical order among the competing headings that equally merit consideration. |
Ruling Date: Jan. 10, 2023 |
H317208: Application for Further Review of Protest No. 5201-20-101898; tariff classification of steel shelves and posts used in adjustable shelving units
Ruling: The subject steel shelves and posts used in adjustable shelving units are classified in HTS subheading 9403.90.8041 as “[o]ther furniture and parts thereof: Parts: Other: Other…Other: Of metal: Other.” |
Issue: Whether the subject steel shelves and posts used in adjustable shelving units are classified in subheading 9403.20.00 as “other metal furniture” or in subheading 9403.90.80 as “parts” of such furniture |
Item: Steel shelves and posts used to assemble adjustable shelving units. The items come in various sizes and may be combined with each other or other parts to produce a wide variety of shelving configurations. They are not prepackaged for sale as kits. Each shelf and post model or part number is packaged separately, imported in bulk quantities, and placed into inventory, allowing for individual components to be pulled on an as-needed basis to build shelving units based upon the preferences and needs of its customers. |
Reason: The individual steel shelves and posts are in shapes and have features that restrict their use to the assembly of adjustable shelving units when combined with each other and/or other parts. Left unconnected to each other and other parts, these shelves and posts are completely devoid of utilitarian value. Once joined together to form a complete shelving unit, they cannot be removed without compromising a shelving unit’s integrity or utility. Specifically, removal of a shelf would eliminate a shelving unit’s capacity to hold objects, while removal of a post would result in its collapse. Therefore, under both the Willoughby test and the Pompeo test, the individual steel shelves and posts are parts of a complete shelving unit which, as noted above, is furniture within the meaning of heading 9403. |
Ruling Date: Oct. 20, 2022 |